https://www.taxtmi.com/caselaws?id=9279 The court concluded that the provisions of Section 187 of the Income-tax Act, 1961 were applicable to the case. It held that the assessment for both periods before and after the death of a partner was justified. The court ruled in favor of the revenue, emphasizing that the firm's identity remains the same for income tax purposes despite changes in partners. It was determined that the change in partners did not establish the creation of a new legal entity under Section 188. en-us Thu, 04 Jan 1973 00:00:00 +0530 Sun, 21 Jun 2009 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9279 The court concluded that the provisions of Section 187 of the Income-tax Act, 1961 were applicable to the case. It held that the assessment for both periods before and after the death of a partner was justified. The court ruled in favor of the revenue, emphasizing that the firm's identity remains the same for income tax purposes despite changes in partners. It was determined that the change in partners did not establish the creation of a new legal entity under Section 188. Case-Laws Income Tax Thu, 04 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9279