https://www.taxtmi.com/caselaws?id=15642 The High Court upheld the Tribunal's decision that the old partnership dissolved upon the partner's death, leading to the formation of a new partnership warranting two separate assessments. The Court ruled in favor of the assessee, emphasizing that even if the validity of reopening the assessment was in favor of the Revenue, it would not impact the overall decision. en-us Wed, 10 Dec 1997 00:00:00 +0530 Wed, 26 Aug 2009 16:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15642 The High Court upheld the Tribunal's decision that the old partnership dissolved upon the partner's death, leading to the formation of a new partnership warranting two separate assessments. The Court ruled in favor of the assessee, emphasizing that even if the validity of reopening the assessment was in favor of the Revenue, it would not impact the overall decision. Case-Laws Income Tax Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15642