Mother selling land and purchases new land in name of son income tax implications there of

I think there would not be any capital gain tax. Because mother can claim exemption as provided in income tax if mother is eligible for exemption. Son is not a strangent. Further similar judgement given by Court where husband selling Capital asset and purchase new asset in his wife name. On that line there is no any tax implications.

Kindly give reference of judgement of hobble courts on this issue

Shri Kamal wahal Delhi high Court 2013