https://www.taxtmi.com/caselaws?id=69697 The Tribunal allowed the appeal, directing the Income-tax Officer to exclude the income after 1st February 1975 from the assessment of the erstwhile firm. The Tribunal emphasized the distinction between dissolution and change in constitution, affirming that the dissolution brought about a succession, necessitating separate assessments under Section 188. en-us Tue, 04 Nov 1980 00:00:00 +0530 Mon, 11 Apr 2011 16:21:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69697 The Tribunal allowed the appeal, directing the Income-tax Officer to exclude the income after 1st February 1975 from the assessment of the erstwhile firm. The Tribunal emphasized the distinction between dissolution and change in constitution, affirming that the dissolution brought about a succession, necessitating separate assessments under Section 188. Case-Laws Income Tax Tue, 04 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69697