https://www.taxtmi.com/caselaws?id=27769 The High Court upheld the Tribunal's decisions regarding the invalidity of reopening the assessment under section 147(b) due to a change of opinion, the justification for canceling the order under section 263, and the exclusion of Rs. 60,000 paid to the mother from computing capital gains arising from property sale. The Court rejected reference petitions, affirming the Tribunal's rulings. en-us Wed, 10 Aug 1983 00:00:00 +0530 Tue, 16 Feb 2010 10:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27769 The High Court upheld the Tribunal's decisions regarding the invalidity of reopening the assessment under section 147(b) due to a change of opinion, the justification for canceling the order under section 263, and the exclusion of Rs. 60,000 paid to the mother from computing capital gains arising from property sale. The Court rejected reference petitions, affirming the Tribunal's rulings. Case-Laws Income Tax Wed, 10 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27769