https://www.taxtmi.com/caselaws?id=66261 The Tribunal held that the partnership firm was not dissolved upon the death of a partner and that the entries in the account books were recognized as a valid instrument of partnership. The assessee was directed to file the required forms and apply for condonation of delay, with the Income-tax Officer instructed to consider the specific circumstances of the case. The appeal was allowed for statistical purposes, highlighting the technical compliance requirements and the genuine confusion experienced by the assessee. en-us Wed, 14 Apr 1976 00:00:00 +0530 Wed, 23 Feb 2011 12:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66261 The Tribunal held that the partnership firm was not dissolved upon the death of a partner and that the entries in the account books were recognized as a valid instrument of partnership. The assessee was directed to file the required forms and apply for condonation of delay, with the Income-tax Officer instructed to consider the specific circumstances of the case. The appeal was allowed for statistical purposes, highlighting the technical compliance requirements and the genuine confusion experienced by the assessee. Case-Laws Income Tax Wed, 14 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66261