https://www.taxtmi.com/caselaws?id=24963 Death of a partner during the accounting year, followed by admission of the deceased partner's minor son to the benefits of partnership and execution of a fresh deed, was treated as requiring separate assessments for the pre- and post-change periods rather than a mere change in the firm's constitution. The issue turned on section 187(2)(a) of the Income-tax Act, 1961 and the Supreme Court ruling applied in the judgment. On those facts, the Tribunal was justified in directing two assessments for the relevant assessment year, and the position was held against the Revenue and in favour of the assessee. en-us Tue, 15 Mar 1988 00:00:00 +0530 Sat, 23 Jan 2010 14:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24963 Death of a partner during the accounting year, followed by admission of the deceased partner's minor son to the benefits of partnership and execution of a fresh deed, was treated as requiring separate assessments for the pre- and post-change periods rather than a mere change in the firm's constitution. The issue turned on section 187(2)(a) of the Income-tax Act, 1961 and the Supreme Court ruling applied in the judgment. On those facts, the Tribunal was justified in directing two assessments for the relevant assessment year, and the position was held against the Revenue and in favour of the assessee. Case-Laws Income Tax Tue, 15 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24963