https://www.taxtmi.com/caselaws?id=70748 The case involved a firm dealing in grains that filed two returns for the assessment year 1981-82 due to the death of a partner. The Income Tax Officer (I.T.O.) initially made a single assessment, but the C.I.T. (Appeals) directed two separate assessments based on a retrospective amendment to section 187(2) by the Taxation Laws (Amendment) Act, 1984. However, the Tribunal ruled that the firm did not dissolve on the partner's death as per the partnership deed provisions, making the proviso inapplicable. Consequently, the decision of the C.I.T. (Appeals) was overturned, and the departmental appeal was allowed, restoring the I.T.O.'s order. en-us Wed, 27 Dec 1989 00:00:00 +0530 Tue, 19 Apr 2011 10:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70748 The case involved a firm dealing in grains that filed two returns for the assessment year 1981-82 due to the death of a partner. The Income Tax Officer (I.T.O.) initially made a single assessment, but the C.I.T. (Appeals) directed two separate assessments based on a retrospective amendment to section 187(2) by the Taxation Laws (Amendment) Act, 1984. However, the Tribunal ruled that the firm did not dissolve on the partner's death as per the partnership deed provisions, making the proviso inapplicable. Consequently, the decision of the C.I.T. (Appeals) was overturned, and the departmental appeal was allowed, restoring the I.T.O.'s order. Case-Laws Income Tax Wed, 27 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70748