https://www.taxtmi.com/caselaws?id=17928 The High Court ruled against having two separate assessments for different periods and mandated one assessment for the entire period from April 1, 1974, to March 31, 1975. The court emphasized that despite a change in the firm's constitution due to the death of a partner, the firm remained intact, as evidenced by continued operations and absence of a formal dissolution deed. The decision aligned with legal precedent establishing that a firm maintains its identity despite changes, resulting in a singular assessment for the entire period. en-us Mon, 22 Jul 1996 00:00:00 +0530 Fri, 25 Sep 2009 16:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17928 The High Court ruled against having two separate assessments for different periods and mandated one assessment for the entire period from April 1, 1974, to March 31, 1975. The court emphasized that despite a change in the firm's constitution due to the death of a partner, the firm remained intact, as evidenced by continued operations and absence of a formal dissolution deed. The decision aligned with legal precedent establishing that a firm maintains its identity despite changes, resulting in a singular assessment for the entire period. Case-Laws Income Tax Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17928