Application by an assessee: the Commissioner to whom the Assessing Officer is subordinate must be joined as respondent. Rule 38 mandates that when an application is filed by an assessee the Commissioner to whom the Assessing Officer is subordinate must be made a respondent, prescribing mandatory joinder of the supervisory Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Application by an assessee: the Commissioner to whom the Assessing Officer is subordinate must be joined as respondent.
Rule 38 mandates that when an application is filed by an assessee the Commissioner to whom the Assessing Officer is subordinate must be made a respondent, prescribing mandatory joinder of the supervisory Commissioner.
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