https://www.taxtmi.com/caselaws?id=15630 A retrospective amendment to the proviso to section 187(2) of the Income-tax Act altered the position for assessment year 1976-77, so the section did not apply on the facts found. As a result, the death of a partner dissolved the old firm, and the business continued under a fresh partnership as a new firm for assessment purposes. Separate assessments were therefore required for the pre-death and post-death periods, and the reference was answered in favour of the assessee. en-us Mon, 21 Sep 1998 00:00:00 +0530 Wed, 26 Aug 2009 15:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15630 A retrospective amendment to the proviso to section 187(2) of the Income-tax Act altered the position for assessment year 1976-77, so the section did not apply on the facts found. As a result, the death of a partner dissolved the old firm, and the business continued under a fresh partnership as a new firm for assessment purposes. Separate assessments were therefore required for the pre-death and post-death periods, and the reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15630