https://www.taxtmi.com/caselaws?id=71739 The case involved a debate on whether the inclusion of a deceased partner's wife as a new partner constituted a dissolution of the original firm or a change in its constitution. The Appellate Authority Commissioner (AAC) ruled in favor of treating it as a case of succession, leading to separate assessments for the periods before and after the partner's death. The Tribunal supported this decision, emphasizing the formation of a new firm with separate accounts indicated succession, warranting separate assessments. The departmental appeal was dismissed, affirming the AAC's decision in favor of treating the situation as a case of succession. en-us Sat, 20 Mar 1982 00:00:00 +0530 Tue, 26 Apr 2011 17:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71739 The case involved a debate on whether the inclusion of a deceased partner's wife as a new partner constituted a dissolution of the original firm or a change in its constitution. The Appellate Authority Commissioner (AAC) ruled in favor of treating it as a case of succession, leading to separate assessments for the periods before and after the partner's death. The Tribunal supported this decision, emphasizing the formation of a new firm with separate accounts indicated succession, warranting separate assessments. The departmental appeal was dismissed, affirming the AAC's decision in favor of treating the situation as a case of succession. Case-Laws Income Tax Sat, 20 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71739