https://www.taxtmi.com/caselaws?id=17436 Reference jurisdiction under section 256 of the Income-tax Act and section 27 of the Wealth-tax Act was treated as following the territorial forum attached to the underlying assessment matter, not merely the location of the Tribunal. For references arising from the specified districts, the Permanent Bench at Ranchi was the proper forum, subject to the Chief Justice's discretion to direct otherwise. The commentary also distinguishes future references from pending matters already filed at Patna: prospective references were to be sent to Ranchi, but existing pending reference cases were not ordered to be transferred and were left for disposal at Patna. en-us Mon, 07 Jul 1997 00:00:00 +0530 Tue, 22 Sep 2009 13:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17436 Reference jurisdiction under section 256 of the Income-tax Act and section 27 of the Wealth-tax Act was treated as following the territorial forum attached to the underlying assessment matter, not merely the location of the Tribunal. For references arising from the specified districts, the Permanent Bench at Ranchi was the proper forum, subject to the Chief Justice's discretion to direct otherwise. The commentary also distinguishes future references from pending matters already filed at Patna: prospective references were to be sent to Ranchi, but existing pending reference cases were not ordered to be transferred and were left for disposal at Patna. Case-Laws Income Tax Mon, 07 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17436