https://www.taxtmi.com/caselaws?id=5376 The Supreme Court upheld the High Court's decision that the case involved a succession under section 188 of the Income-tax Act, not merely a change in the constitution under section 187. Therefore, the income for the two periods should be assessed separately, and not clubbed together for the assessment year 1969-70. The appeal was dismissed with no costs. en-us Tue, 21 Jan 1992 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5376 The Supreme Court upheld the High Court's decision that the case involved a succession under section 188 of the Income-tax Act, not merely a change in the constitution under section 187. Therefore, the income for the two periods should be assessed separately, and not clubbed together for the assessment year 1969-70. The appeal was dismissed with no costs. Case-Laws Income Tax Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5376