https://www.taxtmi.com/caselaws?id=22973 Where a partnership deed provides that the firm will continue despite a partner's death, the firm is treated as reconstituted, not dissolved. On that footing, and in light of the binding Full Bench view, only one assessment is required for the relevant assessment year; two separate assessments are not permissible. The distinction between section 184(7) and section 187(2) of the Income-tax Act, 1961 supports that approach, because the death of a partner without a dissolution deed does not create a new assessable firm for the same year. en-us Mon, 26 Nov 1990 00:00:00 +0530 Tue, 15 Dec 2009 16:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22973 Where a partnership deed provides that the firm will continue despite a partner's death, the firm is treated as reconstituted, not dissolved. On that footing, and in light of the binding Full Bench view, only one assessment is required for the relevant assessment year; two separate assessments are not permissible. The distinction between section 184(7) and section 187(2) of the Income-tax Act, 1961 supports that approach, because the death of a partner without a dissolution deed does not create a new assessable firm for the same year. Case-Laws Income Tax Mon, 26 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22973