Rule 13 - Who may be joined as respondent in an appeal by assessee - Income-tax (Appellate Tribunal) Rules, 1963

Who may be joined as respondent in an appeal by assessee. 13. In an appeal by an assessee under sub-section (1) of section 253, the 1 [ Assessing Officer ] concerned shall be made a respondent to the appeal. ******* Notes 1. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Income-tax Officer