Income Tax

CBDT notifies Special Courts under Income Tax & Black Money Act

CBDT notifies Special Courts under Income Tax & Black Money Act

CBDT has notified following Special Courts 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:

Designated Court	Special Court
Senior Civil Judge and Chief Judicial Magistrate Panaji, Goa	Special Court for North Goa District	CBDT Notification No. 123/2021
Senior Civil Judge and Chief Judicial Magistrate Margao	Special Court for South Goa	CBDT Notification No. 123/2021
Court of Chief Judicial Magistrate, Imphal East	Special Court for the State of Manipur	CBDT Notification No. 124/2021

Further the following as Courts have been notified as Special Court for the purposes of section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015:

Sl. No.	Court	Area
1.	Presiding Officer, (Special Court), Economic Offences, Bengaluru	Bengaluru City
2.	Principal Civil Judge and Judicial Magistrate First Class, Ballari	Ballari
3.	Judicial Magistrate First Class -II, Belagavi	Belagavi
4.	Principal Civil Judge and Judicial Magistrate First Class, Chitradurga	Chitradurga
5.	I Additional Civil Judge and Judicial Magistrate First Class, Chitradurga	Chitradurga
6.	Judicial Magistrate First Class -II Court, Mangaluru	Dakshina Kannada Mangaluru
7.	Judicial Magistrate First Class III Court, Mangaluru	Dakshina Kannada Mangaluru
8.	Principal Civil Judge, Dharwad	Dharwad
9.	II Additional Civil Judge and Judicial Magistrate First Class, Dharwad
10.	I Additional Civil Judge, Hubballi
11.	III Additional Civil Judge, Hubballi
12.	Civil Judge and Judicial Magistrate First Class, Navalgund
13.	Senior Civil Judge and Judicial Magistrate First Class, Ron	Gadag
14.	Senior Civil Judge, Pandavapura	Mandya
15.	Principal Civil Judge and Judicial Magistrate First Class, Mandya
16.	Additional Civil Judge and Judicial Magistrate First Class, Mandya
17.	II Additional Civil Judge and Judicial Magistrate First Class, Mandya
18.	Judicial Magistrate First Class, Mandya
19.	Civil Judge and Judicial Magistrate First Class, Srirangapatna
20.	Additional Civil Judge and Judicial Magistrate First Class, Srirangapatna
21.	Civil Judge and Judicial Magistrate First Class, Krishnarajpet
22.	Civil Judge and Judicial Magistrate First Class, Nagamangala
23.	Principal Civil Judge and Judicial Magistrate First Class, Malavalli
24.	I Additional Civil Judge and Judicial Magistrate First Class, Malavalli
25.	Principal Civil Judge and Judicial Magistrate First Class, Maddur
26.	Additional Civil Judge and Judicial Magistrate First Class, Maddur
27.	II Additional Civil Judge and Judicial Magistrate First Class, Maddur
28.	Civil Judge and Judicial Magistrate First Class, Pandavapura
29.	III Additional Senior Civil Judge and Chief Judicial Magistrate, Mysuru	Mysuru
30.	Senior Civil Judge and Judicial Magistrate First Class, Krishnarajanagara
31.	II Additional Civil Judge and Judicial Magistrate First Class, Mysuru
32.	V Additional Civil Judge and Judicial Magistrate First Class, Mysuru
33.	Principal Civil Judge and Judicial Magistrate First Class, Kunigal	Tumakuru
34.	Principal Civil Judge and Judicial Magistrate First Class, Gubbi
35.	Senior Civil Judge and Judicial Magistrate First Class, Tiptur
36.	IV Additional Civil Judge and Judicial Magistrate First Class, Tumakuru
37.	Additional Civil Judge and Judicial Magistrate First Class, Udupi	Udupi
38.	Civil Judge and Judicial Magistrate First Class, Ankola	Uttara Kannada Karwar

Download CBDT 122/2021 Click Here >>

Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand

Can a demand notice be issued u/s 156 for non-payment of Dividend tax u/s 115-O, when as per assessment order…

13 hours ago

Income Tax

Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts

The issue already examined and adjudicated by the quasi-judicial authority, i.e., CIT(Appeals), cannot be reopened on the same set of…

2 days ago

Income Tax

TDS can’t be denied for non deposit of tax deducted by the deductor – High Court

One TDS is deducted, credit has to follow, failure of deductor to deposit the amount to the credit of the…

3 days ago

Income Tax

Cash withdrawal from bank can’t be taxed u/s 69C as unexplained expenditure – ITAT

Merely because assessee did not explain purpose of cash withdrawal from bank, it can not be taxed u/s 69C as…

3 days ago

A bland statement of ‘fraud or concealment of facts” in GST Notice u/s 74 not sufficient – SC

In GST Notice u/s 74, allegations should emanate from itself, a bland statement of ‘fraud or concealment of facts” not…

5 days ago

Income Tax

For claiming deduction u/s 57(iii), test is of purpose and connection, not actual yield – ITAT

For claiming deduction u/s 57(iii) a reasonable and intelligible nexus should be established between the expenditure incurred and the income…

6 days ago