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The Central Government designates the Courts of the Chief Judicial Magistrates in the Union Territory of Jammu and Kashmir as Special Courts. The government acts in consultation with the Chief Justice of the High Court of Jammu and Kashmir. This designation applies to the territorial jurisdiction of each court for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money Act, 2015.
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2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 12th February, 2020 No. 09/2020 S.O. 664(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 Jammu and Kashmir, hereby designates the Courts of the Chief Judicial Magistrates of the Union Territory of Jammu and Kashmir as Special Courts for the purposes of the said sections within their respective territorial jurisdictions. [F. No. 285/41/2019-IT (Inv.V) CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV.), CBDT
