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<h1>Separate Assessments Required in Partnership Firm Reconstitution After Partner's Death</h1> The High Court of Allahabad held that in a partnership firm reconstitution case following a partner's death, separate assessments should be conducted, not ... Firm, Assessment, Dissolution Of Firm 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.