https://www.taxtmi.com/caselaws?id=23006 On the death of a partner, a firm may be treated as succeeded by another firm rather than as having merely changed constitution, so the assessment consequences follow section 188 and not section 187. In that situation, the two firms are assessed separately for their respective periods, based on the returns filed for each period. Where the application for registration was filed within time, the firm remains entitled to be treated as a registered firm up to the date of succession. The stated position applies the tax consequences of succession to the distinct existence of the firms before and after the partner's death. en-us Wed, 23 May 1990 00:00:00 +0530 Wed, 16 Dec 2009 10:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23006 On the death of a partner, a firm may be treated as succeeded by another firm rather than as having merely changed constitution, so the assessment consequences follow section 188 and not section 187. In that situation, the two firms are assessed separately for their respective periods, based on the returns filed for each period. Where the application for registration was filed within time, the firm remains entitled to be treated as a registered firm up to the date of succession. The stated position applies the tax consequences of succession to the distinct existence of the firms before and after the partner's death. Case-Laws Income Tax Wed, 23 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23006