¹[10. Any order passed by the Income-tax Appellate Tribunal on or after the first day of July, 1971, and before the commencement of this Order, in appeals directly filed before it during that period against the orders of the Income-tax Officers, Sales-tax Officers, Gift-tax Officers and Wealth-tax Officers are hereby declared null and void and all such appeals together with other direct appeals filed before it against the orders of the Income-tax Officers, Sales-tax Officers, Sales-tax Officers, Gift-tax Officers and Wealth-tax Officers during that period and pending immediately before the commencement of this Order shall on such commencement, stand transferred to the respective Appellate Assistant Commissioners of Income-tax, Sales-tax, Gift-tax and Wealth-tax concerned.