https://www.taxtmi.com/caselaws?id=24041 The High Court of Madhya Pradesh held that the partnership firm was not dissolved but underwent a change in its structure upon the death of a partner, entitling it to registration renewal. The court determined that the firm would be assessed as a registered entity until the partner's death and as an unregistered firm thereafter. Additionally, the court found that the Income-tax Officer erred in assessing the firm as an unregistered entity based on assessments of individual partners, as those assessments were protective and subject to rectification. Each party was ordered to bear its own costs in the matter. en-us Fri, 10 Mar 1989 00:00:00 +0530 Sat, 16 Jan 2010 11:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24041 The High Court of Madhya Pradesh held that the partnership firm was not dissolved but underwent a change in its structure upon the death of a partner, entitling it to registration renewal. The court determined that the firm would be assessed as a registered entity until the partner's death and as an unregistered firm thereafter. Additionally, the court found that the Income-tax Officer erred in assessing the firm as an unregistered entity based on assessments of individual partners, as those assessments were protective and subject to rectification. Each party was ordered to bear its own costs in the matter. Case-Laws Income Tax Fri, 10 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24041