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INCOME TAX APPELLATE TRIBUNAL, MUMBAI - AMENDMENT

INCOME TAX APPELLATE TRIBUNAL, MUMBAI

AMENDMENT

In the Standing Order dated the 16th September, 1997 as amended from time to time, in column (3) against the existing entries at Sl. No. 14, 15, 19 & 21 pertaining to the Indore, Jabalpur, Nagpur and Patna Bench(es), the following entries shall be substitute, namely :-

Sl. No.	Name & Number of Bench(es)	Districts /States/Union Territories
(1)	(2)	(3)
14.	Indore Bench (1)	Districts of Bhopal, Dewas, Dhar, Indore, Jhabua, Khandwa, Khargon, Mandsaur, Raisen, Ratlam, Sehore, Shajapur, Ujjain and Vidisha of Madhya Pradesh.
15.	Jabalpur Bench (1)	Madhya Pradesh (excluding the districts of Bhind, Bhopal, Datia, Dewas, Dhar, Guna, Gwalior, Indore, Jhabua, Khandwa, Khargon, Mandsaur, Morena, Raisen, Ratlam, Sehore, Shajapur, Shivpuri, Ujjain and Vidisha).
19.	Nagpur Bench (1)	Akola, Amravati, Bhandara, Buldhana, Chandrapur, Gadchiroli, Nagpur, Wardha and Yeotmal Districts of Maharashtra.
21.	Patna Bench (1)	State of Bihar.

2. Further, the following new entries shall be inserted as at as Sl. Nos. 26 & 27 pertaining to the Ranchi and Bilaspur Benches: -

Sl. No.	Name & Number of Bench(es)	Districts /States/ Union Territories
(1)	(2)	(3)
26.	Bilaspur Bench (1)	State of Chhattisgarh.
27.	Ranchi Bench (1)	State of Jharkhand.

3. All pending appeals and applications, except in which orders have been reserved after hearing will be governed by the above order.

4. It is further directed that the reference applications, arising out of the orders passed by the Bench where from the jurisdiction is transferred, shall be heard and decided by the Bench to which the jurisdiction now stands transferred.

5. The ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee but the location of the Assessing Officer.

6. All appeals and applications pertaining to the Bilaspur Bench shall, however, be received at Nagpur Bench till the Bilaspur Bench becomes functional. All such appeals and applications shall be separately registered/entered in the relevant registers, meant for the Bilaspur Bench and shall be handed over to the Bilaspur Bench as and when the said Bench becomes functional.

7. The orders in respect of appeals and applications pertaining to Bilaspur Bench, which are heard but pending for pronouncement, shall be pronounced at Nagpur or at any other station as may be decided and by such Members as may be nominated by the competent authority, till the Bilaspur Bench becomes functional.