https://www.taxtmi.com/caselaws?id=26064 The High Court upheld the Tribunal's decision for separate assessments for an assessee-firm following a partner's death and the formation of a new partnership. The court emphasized the need for distinct assessments for the old and new firms, citing legal principles and precedents. Ruling in favor of the assessee, the court affirmed the directive for separate assessments for the relevant periods, answering the issue in favor of the assessee against the Revenue. No costs were awarded due to the absence of representation on behalf of the assessee. en-us Tue, 01 Apr 1986 00:00:00 +0530 Tue, 02 Feb 2010 15:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26064 The High Court upheld the Tribunal's decision for separate assessments for an assessee-firm following a partner's death and the formation of a new partnership. The court emphasized the need for distinct assessments for the old and new firms, citing legal principles and precedents. Ruling in favor of the assessee, the court affirmed the directive for separate assessments for the relevant periods, answering the issue in favor of the assessee against the Revenue. No costs were awarded due to the absence of representation on behalf of the assessee. Case-Laws Income Tax Tue, 01 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26064