The CBDT vide Notification No. 127/2022 (Income Tax), dated December 26, 2022 in consultation with the Chief Justice of the High Court of Orissa, has designated the Special Courts in the State of Odisha for the purposes of the Income-tax Act, 1961 (“the IT Act”) and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (“the Black Money Act”), in a following manner:
|
S. No. |
Court |
Area |
|
1. |
Additional Chief Judicial Magistrate, Cuttack. |
Cuttack, Jajpur, Kendrapara, Khurda, Nayagarh, Mayurbhanj, Balasore, Bhadrak, Jagatsinghpur and Puri |
|
2. |
Additional Chief Judicial Magistrate, Berhampur. | Ganjam, Gajapati, Kandhamal, Boudh, Rayagada, Koraput, Malkangiri, Nabarangpur, Kalahandi and Nuapada |
|
3. |
Additional Chief Judicial Magistrate, Rourkela. |
Angul, Bolangir, Bargarh, Deogarh, Dhenkanal, Jharsuguda, Keonjhar, Sambalpur, Sonepur and Sundargarh |
The Notification can be accessed at: https://incometaxindia.gov.in/communications/notification/notification-127-2022.pdf