https://www.taxtmi.com/caselaws?id=8603 The court ruled against the firm's application for continuation of registration under section 184(7) after a partner's death, emphasizing that firm registration is intended for the entire assessment year, not part of it. The court held that replacing a partner constitutes a change in the firm's constitution, rejecting the argument that it does not. It concluded that continuation of registration for part of the previous year was not permissible under section 187(1) of the Income-tax Act, ruling in favor of the department without awarding costs to either party. en-us Wed, 24 Nov 1971 00:00:00 +0530 Fri, 08 May 2009 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8603 The court ruled against the firm's application for continuation of registration under section 184(7) after a partner's death, emphasizing that firm registration is intended for the entire assessment year, not part of it. The court held that replacing a partner constitutes a change in the firm's constitution, rejecting the argument that it does not. It concluded that continuation of registration for part of the previous year was not permissible under section 187(1) of the Income-tax Act, ruling in favor of the department without awarding costs to either party. Case-Laws Income Tax Wed, 24 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8603