https://www.taxtmi.com/caselaws?id=20548 The High Court determined that the case constituted a succession under section 188 of the Income-tax Act, rather than a continuation of the firm under section 187. Relying on precedents, the court upheld the Tribunal's decision for separate assessments due to changes in the firm's constitution following a partner's death and the execution of new partnership deeds. The court ruled in favor of the assessee, affirming the application of section 188 and directing separate assessments for the relevant periods, with no order as to costs. en-us Tue, 24 Mar 1992 00:00:00 +0530 Sat, 14 Nov 2009 16:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20548 The High Court determined that the case constituted a succession under section 188 of the Income-tax Act, rather than a continuation of the firm under section 187. Relying on precedents, the court upheld the Tribunal's decision for separate assessments due to changes in the firm's constitution following a partner's death and the execution of new partnership deeds. The court ruled in favor of the assessee, affirming the application of section 188 and directing separate assessments for the relevant periods, with no order as to costs. Case-Laws Income Tax Tue, 24 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20548