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of <h1>Separate Assessments Required in Partnership Firm Reconstitution After Partner's Death</h1> <h3>Commissioner Of Income-Tax Versus Janardhan Dass Shankar Lal</h3> Commissioner Of Income-Tax Versus Janardhan Dass Shankar Lal - [2000] 246 ITR 661 The High Court of Allahabad ruled that in a case involving a partnership firm reconstitution due to the death of a partner, two separate assessments should be made instead of a single assessment. This decision was based on the Supreme Court's ruling in CIT v. Empire Estate [1996] 218 ITR 355. The Tribunal's order was misinterpreted, and the correct question was reframed to address this issue.
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