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Documents citing Rahul Kumar Bajaj vs Income Tax Officer on 8 July, 1997

M/S. Lairy Distributors Pvt. Ltd., New ... vs Dcit, New Delhi on 27 January, 2016

57. The ld. AR parted with the arguments that preconditions for issuance of notice u/s 153C of the Act have not been satisfied in the instant case, as no document belonging to the assessee have been found from the premises of the searched person i.e. Minda Group and consequently the notice dated 29.11.2013 issued under section 153C of the Act deserves to be quashed and accordingly, all the proceedings pursuant thereto also be quashed. The ld. AR lastly contended that the above jurisdictional issue is covered by various judgements /orders of the Hon'ble High Court and Tribunal including the recent judgment of the ITAT Specail Bench Nagpur in the case of Rahul Kumar Bajaj Vs. ITO reported in 69 ITD 1.
Income Tax Appellate Tribunal - Delhi Cites 85 - Cited by 1 - Full Document

Rakesh S. Mardia vs Deputy Commissioner Of Income Tax on 24 October, 2000

10. Since we have quashed the assessment framed by the AO on the legal ground, it is not considered fair and proper to adjudicate on various other grounds raised by the assessees in their respective appeals as it will be only of an academic nature and also will not be proper in view of the decision of the Nagpur Bench of the Tribunal in the case of Rahul Kumar Bajaj v. ITO (1999) 64 TTJ (Nag) (SB) 200 : (1999) 69 ITD 1 (Nag) (SB).
Income Tax Appellate Tribunal - Ahmedabad Cites 51 - Cited by 0 - Full Document

Rakesh S. Mardia vs Dy. Cit on 24 October, 2000

10. Since we have quashed the assessment framed by the assessing officer on the legal ground, it is not considered fair and proper to adjudicate on various other grounds raised by the assessees in their respective appeals as it will be only of an academic nature and also will not be proper in view of the decision of the Nagpur Bench of the Tribunal in the case of Rahul Kumar Bajaj v. ITO (1999) 69 ITD 1 (Nag-Trib) (SB).
Income Tax Appellate Tribunal - Ahmedabad Cites 52 - Cited by 13 - Full Document

Asia Satellite Telecommunications Co. ... vs Deputy Commissioner Of Income Tax on 1 November, 2002

8. In view of our decision on the applicability of Section 9(1)(vi) to the facts of the present case in the preceding paras we do not consider it expedient to deal with the facts and rival contentions on the applicability of Clause (vii) of Section 9(1). Our view finds support from the decision of Special Bench of Tribunal in Rahul Kumar Bajaj v. ITO (1999) 64 TTJ (Nag)(SB) 200 : (1999) 69 ITD 1 (Nag)(SB).
Income Tax Appellate Tribunal - Delhi Cites 62 - Cited by 31 - Full Document

Bigabass Maheshwari Sewa Samiti vs Income Tax Officer on 24 June, 2005

13. In view of our finding on the first legal ground, we do not think it expedient to deal with the other grounds on merits. For this proposition, we draw support from the order passed by the Special Bench of the Tribunal in the case of Rahul Kumar Bajaj v. ITO (1999) 64 TTJ (Nag)(SB) 200 : (1999) 69 ITD 1 (Nag)(SB) holding that where the preliminary legal issue, i.e., the reopening of assessment is decided in assessee's favour, then there is no requirement to decide the other issues on merits.
Income Tax Appellate Tribunal - Jodhpur Cites 16 - Cited by 1 - Full Document
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