https://www.taxtmi.com/caselaws?id=70945 The Tribunal held that the death of a partner resulted in the dissolution of the firm unless there was an agreement among the surviving partners to the contrary. As no such agreement was proven, the firm was deemed dissolved, and two separate assessments were ordered based on the returns filed. The Tribunal determined that the delay in filing the application for registration of the firm was not condonable under section 185(2) and left the matter open for the Income Tax Officer to decide on merits during the assessment process. en-us Tue, 28 Jun 1977 00:00:00 +0530 Wed, 20 Apr 2011 12:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70945 The Tribunal held that the death of a partner resulted in the dissolution of the firm unless there was an agreement among the surviving partners to the contrary. As no such agreement was proven, the firm was deemed dissolved, and two separate assessments were ordered based on the returns filed. The Tribunal determined that the delay in filing the application for registration of the firm was not condonable under section 185(2) and left the matter open for the Income Tax Officer to decide on merits during the assessment process. Case-Laws Income Tax Tue, 28 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70945