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<h1>Firm Dissolution on Partner's Death: Separate Assessments Before/After</h1> <h3>Commissioner Of Income-Tax, Jodhpur Versus Sukhlal Sohanlal</h3> Commissioner Of Income-Tax, Jodhpur Versus Sukhlal Sohanlal - [1985] 153 ITR 221, 47 CTR 209, 22 TAXMANN 54 The High Court of Rajasthan held that a firm is dissolved on the death of a partner, leading to two separate assessments for the periods before and after the death. The court's decision was in line with previous rulings and legislative amendments to the Income Tax Act. The Tribunal's view of separate assessments was deemed legally justified.