https://www.taxtmi.com/caselaws?id=25807 On the death of a partner during the previous year, the firm was treated as dissolved rather than as a mere change in constitution under section 187 of the Income-tax Act, 1961. The retrospective proviso to section 187 excluded cases where dissolution occurred on a partner's death from section 187(2)(a), so the post-death partnership constituted a fresh firm. As a result, the assessment had to be split into two separate assessments for the two distinct periods of the year, and the issue was decided in favour of the assessee. en-us Tue, 17 Dec 1985 00:00:00 +0530 Mon, 01 Feb 2010 10:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25807 On the death of a partner during the previous year, the firm was treated as dissolved rather than as a mere change in constitution under section 187 of the Income-tax Act, 1961. The retrospective proviso to section 187 excluded cases where dissolution occurred on a partner's death from section 187(2)(a), so the post-death partnership constituted a fresh firm. As a result, the assessment had to be split into two separate assessments for the two distinct periods of the year, and the issue was decided in favour of the assessee. Case-Laws Income Tax Tue, 17 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25807