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<h1>High Court removes Income-tax Appellate Tribunal from case due to lack of justification.</h1> <h3>Naveen Grah Nirman Sahakari Samiti Versus Competent Authority And Another.</h3> The High Court of Rajasthan removed the Income-tax Appellate Tribunal as a party from the case, finding no practice or justification for its inclusion. ... 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. 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]