BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

12 results for “capital gains”+ Section 302clear

Sorted by relevance

Mumbai299Delhi244Bangalore97Jaipur94Chennai81Hyderabad49Ahmedabad46Kolkata42Chandigarh28Nagpur12Rajkot12Indore11Karnataka10Pune9Visakhapatnam4Lucknow4Surat4SC3Jodhpur3Raipur2Patna2Panaji2Telangana1Varanasi1Andhra Pradesh1Cochin1Rajasthan1Guwahati1Agra1

Key Topics

Section 142(1)3Section 143(3)2Section 143(2)2Section 153A2Section 1322Addition to Income2Penalty2

ACIT, CIRCLE-1(1), RAJKOT, RAJKOT vs. GANDHI REALITY (INDIA) PRIVATE LIMITED, RAJKOT

In the result, the appeal of the Revenue is dismissed

ITA 110/RJT/2025[2018-19]Status: DisposedITAT Rajkot25 Aug 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm

For Appellant: Shri R. K. Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT. (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 230

302, wherein it is held that the goodwill falls within the definition of the assets under the category of any other business or commercial rights of similar nature. Further, considering the provisions of memorandum explaining the provisions of Finance Bill, 1996, introducing the sixth proviso (erstwhile fifth proviso) to section 32(1), it is clear that the intent

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ACIT, CENTRAL CIRL-1,, RAJKOT

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

302-305. The proper approach to the task of construction of these provisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the State to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On this argument it will follow that criminal activities undertaken and carried

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

SHRI BHARATKUMAR ISHWARBHAI BHATIYA,RAJKOT-GUJARAT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJKOT-GUJARAT

ITA 171/RJT/2015[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,,JUNAGADH vs. THE INCOME TAX OFFICER-WARD 1(2)(4),, RAJKOT

ITA 16/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11

302-305. The proper approach to the task of construction of these provisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the State to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On this argument it will follow that criminal activities undertaken and carried

SHRI BHARATKUMAR IASHWARBHAI BHATIYA,RAJKOT vs. THE ITO, WARD-1 (1) (2),, RAJKOT

ITA 45/RJT/2023[2012-13]Status: DisposedITAT Rajkot19 Jun 2025AY 2012-13
Section 132Section 143(2)Section 153ASection 271(1)(c)

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

BHARATKUMAR ISHWARBHAI BHATIYA,,RAJKOT vs. ASSTT. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT

ITA 4/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

ITA 31/RJT/2019[2009-10]Status: DisposedITAT Rajkot19 Jun 2025AY 2009-10

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

THE DY. COMMR. OF INCOME TAX, CEN. CIR.-1,, RAJKOT vs. BHARATKUMAR ISHWARBHAI BHATIYA,, RAJKOT

ITA 49/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

THE INCOME TAX OFFICER-WARD-2,, JUNAGADH vs. SHRI DAMJIBHAI LEKHRAJBHAI THAVRANI,, JUNAGADH

ITA 33/RJT/2019[2011-12]Status: DisposedITAT Rajkot19 Jun 2025AY 2011-12

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried

THE ITO WARD-1 (2) (1),, RAJKOT vs. SHRI KHRAJMAL LEKHRAJBHAI THAVRANI, RAJKOT

ITA 135/RJT/2023[2008-09]Status: DisposedITAT Rajkot19 Jun 2025AY 2008-09

302-305. The proper approach to the task of construction of these\nprovisions of our Constitution*, it is urged, is to start with absolute freedom and then to permit the\nState to cut it down, if necessary, by restrictions which may even extend to total prohibition. (p 29) On\nthis argument it will follow that criminal activities undertaken and carried