Special Courts notified under Income Tax & Black Money Act for State of Jharkhand at Ranchi, Jamshedpur and Dhanbad
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
(Investigation Division-V)
Notification No. 42/2023
New Delhi, the 15th June, 2023
S.O. 2661(E).—In exercise of the powers conferred by sub-section (1) of section 280A of the Income-tax Act, 1961 (43 of 1961) read with 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 Jharkhand, hereby designates the following Courts in the State of Jharkhand, as mentioned in column (2) of the Table below, as Special Courts for the areas mentioned 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 | Areas |
| (1) | (2) | (3) |
| 1. | Special Court (Economic Offences), Ranchi | Ranchi, Lohardaga, Gumla, Simdega, Khunti, Palamau, Latehar, and Garhwa |
| 2. | Special Court (Economic Offences), Jamshedpur | East Singhbhum, West Singhbhum, and Seraikella-Kharsawan |
| 3. | Special Court (Economic Offences), Dhanbad | Dhanbad, Bokaro, Giridih, Hazaribagh, Ramgarh, Koderma, Chatra, Dumka, Deoghar, Godda, Pakur, Jamtara, and Sahebganj |
[F. No.285/08/2023-IT (Inv.V)/
DEEPAK TIWARI, Commissioner of Income Tax(OSD) (INV.),
- AO is under an obligation to assign reasons for rejecting explanation of the assessee
- CBIC issues SoP for clearance of imported goods through Foreign Post Offices
- Sale deed executed with full knowledge of only part consideration paid, not void – SC
- No fault in serving notice to last known address when PAN data was not updated – ITAT
- Investment by firm through capital introduced by partners cannot be treated as unexplained
