https://www.taxtmi.com/caselaws?id=21093 A partnership firm's registration under the Income-tax Act can continue for the period before a partner's death during the accounting year, because valid registration for an assessment year remains effective unless there is a relevant change in the firm's constitution or partner shares. The effect of section 187(2) is that death of a partner does not, by itself, invalidate registration for the pre-death period, and dissolution is not automatic where the partnership contract provides otherwise. On that basis, registration was permitted up to the date of death and the reference was answered in favour of the assessee. en-us Thu, 08 Aug 1991 00:00:00 +0530 Fri, 20 Nov 2009 10:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21093 A partnership firm's registration under the Income-tax Act can continue for the period before a partner's death during the accounting year, because valid registration for an assessment year remains effective unless there is a relevant change in the firm's constitution or partner shares. The effect of section 187(2) is that death of a partner does not, by itself, invalidate registration for the pre-death period, and dissolution is not automatic where the partnership contract provides otherwise. On that basis, registration was permitted up to the date of death and the reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 08 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21093