https://www.taxtmi.com/caselaws?id=66032 The Tribunal ruled that the partnership deed clause did not automatically admit the legal representative as a partner, leading to the dissolution of the firm upon the partner's death. The Commissioner of Income-tax directed a single assessment for the entire period, rejecting separate assessments. The decision emphasized the importance of firm continuity and aligned with legal principles, supporting dissolution over reconstitution. The appeal was allowed, affirming the dissolution and upholding the separate assessments, highlighting adherence to legal guidelines and judicial precedents in such cases. en-us Tue, 20 Dec 1988 00:00:00 +0530 Mon, 21 Feb 2011 10:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66032 The Tribunal ruled that the partnership deed clause did not automatically admit the legal representative as a partner, leading to the dissolution of the firm upon the partner's death. The Commissioner of Income-tax directed a single assessment for the entire period, rejecting separate assessments. The decision emphasized the importance of firm continuity and aligned with legal principles, supporting dissolution over reconstitution. The appeal was allowed, affirming the dissolution and upholding the separate assessments, highlighting adherence to legal guidelines and judicial precedents in such cases. Case-Laws Income Tax Tue, 20 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66032