Section 73 read with section 148 of the Income Tax Act, 1961—Losses — SLP dismissed against high courts ruling that where originally loss on account of sale of shares was allotted on misrepresentation of facts that impugned loss was connected with share broking business of assessee, reopening of assessment treating said losses as speculative was justified — Eureka Stock and Share Broking Services Ltd. vs. Commissioner of Income Tax.