https://www.taxtmi.com/caselaws?id=25566 The court ruled in favor of the Income-tax Officer's assessment, determining that the reconstitution of the partnership firm following a partner's death constituted a change in the firm's constitution under section 187(2) of the Income-tax Act. It was held that only one assessment was required for the periods before and after the partner's death, rejecting the need for separate assessments. The court emphasized the broad interpretation of section 187(2) to encompass various scenarios involving changes in a firm's constitution, clarifying the distinction between change in constitution and succession under the Act. en-us Thu, 29 Jan 1987 00:00:00 +0530 Fri, 29 Jan 2010 15:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25566 The court ruled in favor of the Income-tax Officer's assessment, determining that the reconstitution of the partnership firm following a partner's death constituted a change in the firm's constitution under section 187(2) of the Income-tax Act. It was held that only one assessment was required for the periods before and after the partner's death, rejecting the need for separate assessments. The court emphasized the broad interpretation of section 187(2) to encompass various scenarios involving changes in a firm's constitution, clarifying the distinction between change in constitution and succession under the Act. Case-Laws Income Tax Thu, 29 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25566