Rule 14 - Who may be joined as respondent in an appeal by the Income-tax Officer - Income-tax (Appellate Tribunal) Rules, 1963

Who may be joined as respondent in an appeal by the Income-tax Officer. 14. In an appeal by the 1 [ Assessing Officer ] under sub-section (2) of section 253, the appellant before the 2 [ CIT(Appeals) ] 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 2. Substituted vide Notification No. F. 71-Ad(AT)/2012, dated 7-2-2012 before it was read as Appellate Assistant Commissioner