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<h1>Firm Dissolution Triggers Separate Assessments; ITAT Delhi-A Upholds AAC Decision</h1> The ITAT Delhi-A dismissed the ITO's appeals. Following the automatic dissolution of the firm due to a partner's death, separate assessments for different ... - The appeals by the ITO were dismissed by the ITAT Delhi-A. The firm automatically dissolved on the death of a partner, requiring two separate assessments for different periods. The AAC's decision to exclude income for the first period was upheld. The ITO was directed to initiate separate action for the first period assessment.