https://www.taxtmi.com/caselaws?id=25796 On the death of a partner during the accounting year, a firm is treated as dissolved, rather than merely reconstituted, where there is no contract to the contrary. In that situation, section 187(2) of the Income-tax Act, as qualified by the proviso inserted by the Taxation Laws (Amendment) Act, 1984, does not require a single assessment for the whole year. The factual position here showed dissolution on the partner's death and a fresh firm thereafter, so separate assessments for the pre-death and post-death periods were warranted. The assessee's position was upheld and the Revenue's contrary view rejected. en-us Tue, 27 Jan 1987 00:00:00 +0530 Sat, 30 Jan 2010 18:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25796 On the death of a partner during the accounting year, a firm is treated as dissolved, rather than merely reconstituted, where there is no contract to the contrary. In that situation, section 187(2) of the Income-tax Act, as qualified by the proviso inserted by the Taxation Laws (Amendment) Act, 1984, does not require a single assessment for the whole year. The factual position here showed dissolution on the partner's death and a fresh firm thereafter, so separate assessments for the pre-death and post-death periods were warranted. The assessee's position was upheld and the Revenue's contrary view rejected. Case-Laws Income Tax Tue, 27 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25796