https://www.taxtmi.com/caselaws?id=18683 On the death of a partner, a firm dissolves unless the partnership deed provides for its continuance. As the registered deed here contained no such clause, the assessment could not proceed as one combined assessment for the whole year. The assessing authority was required to make two separate assessments for the distinct periods before and after the partner's death. The issue was answered in favour of the assessee, and the Revenue's contention that a single assessment was permissible failed. en-us Tue, 31 Oct 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18683 On the death of a partner, a firm dissolves unless the partnership deed provides for its continuance. As the registered deed here contained no such clause, the assessment could not proceed as one combined assessment for the whole year. The assessing authority was required to make two separate assessments for the distinct periods before and after the partner's death. The issue was answered in favour of the assessee, and the Revenue's contention that a single assessment was permissible failed. Case-Laws Income Tax Tue, 31 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18683