https://www.taxtmi.com/circulars?id=9432 Where a two partner firm is involved, the firm is ipso facto dissolved on the death of one partner; if the surviving partner continues business in partnership with others the apportionment provision for composite assessment does not apply and two separate income tax assessment orders must be framed for the pre death and post death periods. en-us Fri, 20 Nov 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9432 Where a two partner firm is involved, the firm is ipso facto dissolved on the death of one partner; if the surviving partner continues business in partnership with others the apportionment provision for composite assessment does not apply and two separate income tax assessment orders must be framed for the pre death and post death periods. Circulars Income Tax Fri, 20 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9432