https://www.taxtmi.com/caselaws?id=63107 In the absence of a partnership term excluding dissolution on death, the death of a partner dissolved the firm under the general law of partnership, and the surviving partners formed a new unit for tax purposes. Separate assessments were therefore required for the pre-dissolution and post-dissolution periods of the previous year. Once dissolution occurred, income relating to the first period could not be clubbed with the assessment for the second period and had to be excluded and dealt with separately. The assessment for the whole year could survive only for the post-dissolution period. en-us Fri, 25 Sep 1981 00:00:00 +0530 Thu, 27 Jan 2011 18:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63107 In the absence of a partnership term excluding dissolution on death, the death of a partner dissolved the firm under the general law of partnership, and the surviving partners formed a new unit for tax purposes. Separate assessments were therefore required for the pre-dissolution and post-dissolution periods of the previous year. Once dissolution occurred, income relating to the first period could not be clubbed with the assessment for the second period and had to be excluded and dealt with separately. The assessment for the whole year could survive only for the post-dissolution period. Case-Laws Income Tax Fri, 25 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63107