https://www.taxtmi.com/caselaws?id=21283 The High Court of Allahabad ruled in favor of the assessee, determining that the firm's reconstitution following the death of a partner constituted a case of succession under sections 187 and 188 of the Income-tax Act. The court held that the formation of a new firm after the dissolution of the old firm due to the partner's death required separate assessments for the periods before and after the change, rather than a single assessment combining both periods. This judgment clarified the legal implications of firm reconstitution and succession, emphasizing the need for distinct assessments in such cases. en-us Wed, 25 Mar 1992 00:00:00 +0530 Sat, 21 Nov 2009 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21283 The High Court of Allahabad ruled in favor of the assessee, determining that the firm's reconstitution following the death of a partner constituted a case of succession under sections 187 and 188 of the Income-tax Act. The court held that the formation of a new firm after the dissolution of the old firm due to the partner's death required separate assessments for the periods before and after the change, rather than a single assessment combining both periods. This judgment clarified the legal implications of firm reconstitution and succession, emphasizing the need for distinct assessments in such cases. Case-Laws Income Tax Wed, 25 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21283