https://www.taxtmi.com/caselaws?id=71199 Jurisdiction of an ITAT Bench may be validly conferred by the President's general or special assignment powers under section 255(5) and rule 4, so a special order directing a miscellaneous application to the Visakhapatnam Bench was sufficient to enable that Bench to hear and decide it. The standing order under rule 4 also made ordinary appellate jurisdiction depend on the location of the assessing officer's office, not the assessee's place of business. As the assessing officer was at Khammam, the earlier appeal belonged to the Hyderabad Bench; the prior order was treated as having been passed without territorial jurisdiction and was recalled for transfer. en-us Fri, 27 Jan 2006 00:00:00 +0530 Thu, 21 Apr 2011 18:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71199 Jurisdiction of an ITAT Bench may be validly conferred by the President's general or special assignment powers under section 255(5) and rule 4, so a special order directing a miscellaneous application to the Visakhapatnam Bench was sufficient to enable that Bench to hear and decide it. The standing order under rule 4 also made ordinary appellate jurisdiction depend on the location of the assessing officer's office, not the assessee's place of business. As the assessing officer was at Khammam, the earlier appeal belonged to the Hyderabad Bench; the prior order was treated as having been passed without territorial jurisdiction and was recalled for transfer. Case-Laws Income Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71199