JUDGMENT 1. Heard learned counsel for the parties on an application for deleting the name of respondent No. 2, i.e., the Income-tax Appellate Tribunal from the array of the respondents. 2. Neither is there practise, 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. 3. The application is disposed of accordingly. *******