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The Central Government designates specific courts in the State of Andhra Pradesh as Special Courts. This designation applies to the purposes of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money Act, 2015. The Government acts in consultation with the Chief Justice of the High Court of Andhra Pradesh. The designated courts include the Chief Metropolitan Magistrate in Vijayawada for the Krishna area, the Chief Metropolitan Magistrate in Vishakhapatanam for the Vishakhapatanam area, and multiple Chief Judicial Magistrates for their respective districts.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) (Investigation Division-V) NOTIFICATION New Delhi, the 22nd April, 2022
S.O. 1914(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 Andhra Pradesh, hereby designates the following Court in the State of Andhra Pradesh, as mentioned in column (2) of the Table below, as Special Court for the area specified in the column (3) of the said Table, for the purposes 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. | Chief Metropolitan Magistrate, Vijayawada | Krishna |
| 2. | Chief Metropolitan Magistrate, Vishakhapatanam | Vishakhapatanam |
| 3. | Chief Judicial Magistrate, Anantapuramu | Anantapuramu |
| 4. | Chief Judicial Magistrate, Chittoor | Chittoor |
| 5. | Chief Judicial Magistrate, Kadapa | Kadapa |
| 6. | Chief Judicial Magistrate, East Godavari | East Godavari |
| 7. | Chief Judicial Magistrate, Guntur | Guntur |
| 8. | Chief Judicial Magistrate, Kurnool | Kurnool |
| 9. | Chief Judicial Magistrate, Nellore | Nellore |
| 10. | Chief Judicial Magistrate, Prakasam | Prakasam |
| 11. | Chief Judicial Magistrate, Srikakulam | Srikakulam |
| 12. | Chief Judicial Magistrate, Vizianagaram | Vizianagaram |
| 13. | Chief Judicial Magistrate, West Godavari | West Godavari |
[Notification No. 43/2022/F. No. 285/44/2021-IT(Inv.V)/CBDT] DEEPAK TIWARI, Commissioner of Income Tax (OSD) (INV)
