Rule 38 - Who may be joined as a respondent in an application by the asses­see - Income-tax (Appellate Tribunal) Rules, 1963

Who may be joined as a respondent in an application by the asses see. 38. Where the application is by an assessee, the Commissioner to whom the 1 [ Assessing Officer ] is subordinate shall be made a re spondent. ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Income-tax Officer