Dear friends NCLAT benches within next 6 months in every place where NCLT sits..either circuit benches or permanent one . .par 15 of the order [1/25, 19:40] CA Venkata Siva Kumar: NCLAT BENCH ONLY AT DELHI. 15. It has been argued by Shri Rohatgi that as per our judgment in Madras Bar Association (II) (supra), paragraph 123 states as follows: ―123. We shall first examine the validity of Section 5 of the NTT Act. The basis of challenge to the above provision has already been narrated by us while dealing with the submissions advanced on behalf of the petitioners with reference to the fourth contention. According to the learned counsel for the petitioners, Section 5(2) of the NTT Act mandates that NTT would ordinarily have its sittings in the National Capital Territory of Delhi. According to the petitioners, the aforesaid mandate would deprive the litigating assessee the convenience of approaching the jurisdictional High Court in the State to which he belongs. An assessee