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2005 (6) TMI 245 - AT - Income TaxExtract: .......of the Tribunal in the case of Rahul Kumar Bajaj vs. 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. 14. In the result, the appeal of the assessee is allowed.
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