Vide Notification No. 44/2022-Income Tax, Dated: 22.04.2022 CBDT designates Court in the State of Madhya Pradesh as the Special Court for the purposes of section 280A(1) of Income-tax Act, 1961 and section 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
MINISTRY OF FINANCE
(Department of Revenue)
[CENTRAL BOARD OF DIRECT TAXES]
New Delhi
Notification No. 44/2022-Income Tax | Dated: 22nd April, 2022
S.O. 1915(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government, in consultation with the Chief Justice of the High Court of Madhya Pradesh, hereby designates the following Court in the State of Madhya Pradesh, as mentioned in column (2) of the Table below, as Special Court for the area specified in column (3) of the said Table, for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, namely :-
TABLE
| Serial Number | Court | Area |
| (1) | (2) | (3) |
| 1. | Judicial Magistrate First Class, Indore | Indore, Dhar, Jhabua and Alirajpur. |
| 2. | Chief Judicial Magistrate, Khandwa | Khandwa, Hoshangabad, Mandleshwar, Burhanpur, Harda and Barwanai. |
| 3. | Chief Judicial Magistrate, Ujjain | Ujjain, Dewas and Shajapur. |
| 4. | Chief Judicial Magistrate, Ratlam | Ratlam, Mandsaur and Neemuch. |
| 5. | Judicial Magistrate First Class, Bhopal | Bhopal, Vidisha, Rajgarh, Raisen and Sehore. |
| 6. | Chief Judicial Magistrate, Chhindwara | Chhindwara, Seoni, Balaghat, Narsinghpur and Betul. |
| 7. | Judicial Magistrate First Class, Jabalpur | Jabalpur, Katni, Damoh, Mandla, Dindori, Rewa, Satna, Sidhi, Singrauli, Sagar, Panna, Chhatarpur, Shahdol, Umaria and Anuppur. |
| 8. | Judicial Magistrate First Class, Gwalior | Gwalior, Morena, Sheopur, Bhind, Shivpuri, Guna, Ashoknagar, Datia and Tikamgarh. |
[Notification No. 44/2022/F. No. 285/30/2021-IT(Inv.V)/CBDT]
DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV)
