https://www.taxtmi.com/caselaws?id=5708 On the death of a partner, the firms were treated as dissolved, so separate assessments were required and section 187(2)(a) could not be applied as a mere change in constitution. The retrospective proviso inserted by the Taxation Laws (Amendment) Act, 1984, effective from 1 April 1975, excluded clause (a) where dissolution followed the death of a partner. As the relevant firms stood dissolved on that event, the assessments had to proceed on dissolution rather than as a continuation of the old firm, and the reference was answered against the Revenue. en-us Tue, 23 Jan 1996 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5708 On the death of a partner, the firms were treated as dissolved, so separate assessments were required and section 187(2)(a) could not be applied as a mere change in constitution. The retrospective proviso inserted by the Taxation Laws (Amendment) Act, 1984, effective from 1 April 1975, excluded clause (a) where dissolution followed the death of a partner. As the relevant firms stood dissolved on that event, the assessments had to proceed on dissolution rather than as a continuation of the old firm, and the reference was answered against the Revenue. Case-Laws Income Tax Tue, 23 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5708