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<h1>Firm's Change in Constitution: Single Assessment, Not Separate Ones</h1> The High Court held that the firm did not dissolve but underwent a change in its constitution, requiring only one assessment for the entire period. The ... Assessment, Firm The High Court held that there was no dissolution of the firm due to a contract in the partnership deed, and it was a mere change in the constitution of the firm. Therefore, only one assessment was required for the entire period. The Tribunal was not justified in directing separate assessments for broken periods in the assessment years 1976-77 and 1977-78. The reference was answered in favor of the Revenue.
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