https://www.taxtmi.com/caselaws?id=16542 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling in favor of the assessee-firm. Separate assessments were deemed necessary for the periods before and after the change in the firm's constitution. The claim for continuation of registration was allowed for the specified period, in line with the declaration filed with the return. The Court clarified that the situation fell under Section 188 of the Income-tax Act, as the firm's structure changed due to the addition of partners after the death of one partner, constituting a succession of one firm by another. en-us Wed, 24 Sep 1997 00:00:00 +0530 Tue, 08 Sep 2009 13:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16542 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling in favor of the assessee-firm. Separate assessments were deemed necessary for the periods before and after the change in the firm's constitution. The claim for continuation of registration was allowed for the specified period, in line with the declaration filed with the return. The Court clarified that the situation fell under Section 188 of the Income-tax Act, as the firm's structure changed due to the addition of partners after the death of one partner, constituting a succession of one firm by another. Case-Laws Income Tax Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16542