2004 (5) TMI 20 - HC - Income Tax

Application for deleting the name of respondent No. 2, i.e., the Income-tax Appellate Tribunal from the array of the respondents - Neither is there practice, nor is there any justification to make the Income-tax Appellate Tribunal as a party. The name of respondent No. 2, i.e., the Income-tax Appellate Tribunal, is therefore, deleted from the array of respondents.

Summary

The High Court of Rajasthan heard an application to remove the Income-tax Appellate Tribunal as a party from the case. The court found no practice or justification to include the Tribunal as a party and thus removed it from the list of respondents. The application was disposed of accordingly. [2004 (5) TMI 20 - Rajasthan High Court]