https://www.taxtmi.com/caselaws?id=25320 The High Court ruled in favor of the Revenue, stating that only one assessment should be made for the entire period following a change in the partnership firm's constitution due to the death of a partner. The court held that the firm's continuity, as per the partnership deed, indicated a change in constitution under section 187(2) of the Income-tax Act, 1961, necessitating a single assessment. The Tribunal's decision to direct two separate assessments was deemed inconsistent with the Act's provisions, leading to the court's decision in favor of a unified assessment for the entire period. en-us Wed, 29 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 18:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25320 The High Court ruled in favor of the Revenue, stating that only one assessment should be made for the entire period following a change in the partnership firm's constitution due to the death of a partner. The court held that the firm's continuity, as per the partnership deed, indicated a change in constitution under section 187(2) of the Income-tax Act, 1961, necessitating a single assessment. The Tribunal's decision to direct two separate assessments was deemed inconsistent with the Act's provisions, leading to the court's decision in favor of a unified assessment for the entire period. Case-Laws Income Tax Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25320