https://www.taxtmi.com/caselaws?id=22258 The court held that separate assessments should be made for three distinct periods: April 1, 1973, to August 4, 1973; August 5, 1973, to August 31, 1973; and September 1, 1973, to March 31, 1974, following the dissolution of the original firm on the death of a partner and the formation of a new firm. The court ruled in favor of the assessee, rejecting the Revenue's arguments and affirming the directions of the Appellate Assistant Commissioner and the Tribunal for separate assessments. The assessee was also awarded costs of Rs. 500 for the references. en-us Fri, 09 Nov 1990 00:00:00 +0530 Tue, 08 Dec 2009 14:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22258 The court held that separate assessments should be made for three distinct periods: April 1, 1973, to August 4, 1973; August 5, 1973, to August 31, 1973; and September 1, 1973, to March 31, 1974, following the dissolution of the original firm on the death of a partner and the formation of a new firm. The court ruled in favor of the assessee, rejecting the Revenue's arguments and affirming the directions of the Appellate Assistant Commissioner and the Tribunal for separate assessments. The assessee was also awarded costs of Rs. 500 for the references. Case-Laws Income Tax Fri, 09 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22258