https://www.taxtmi.com/caselaws?id=24474 The article concerns whether a legal question arose for reference on the Income-tax Officer's reopening of assessment under section 147(b) in relation to capital gains on jewellery. It explains that the Tribunal had refused reference, but the Court treated the reopening issue and the capital gains computation provisions as involving a referable question of law. The Court therefore held that the matter was fit for reference and directed the Tribunal to refer the question framed by the Court. en-us Mon, 02 Jan 1989 00:00:00 +0530 Wed, 20 Jan 2010 13:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24474 The article concerns whether a legal question arose for reference on the Income-tax Officer's reopening of assessment under section 147(b) in relation to capital gains on jewellery. It explains that the Tribunal had refused reference, but the Court treated the reopening issue and the capital gains computation provisions as involving a referable question of law. The Court therefore held that the matter was fit for reference and directed the Tribunal to refer the question framed by the Court. Case-Laws Income Tax Mon, 02 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24474