Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Joinder of supervisory Commissioner as respondent in assessee applications where 'Assessing Officer' replaces 'Income-tax Officer', clarifying proper respondent</h1> Where the application is filed by an assessee, the rule prescribes that the Commissioner to whom the Assessing Officer is subordinate must be joined as respondent, thereby making that Commissioner the proper respondent in proceedings initiated by the assessee; the statutory text substitutes the term 'Assessing Officer' for the erstwhile 'Income-tax Officer,' updating the official designation used for determining the supervisory Commissioner and thus clarifying which supervisory officer is required to be joined as respondent.
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