https://www.taxtmi.com/caselaws?id=26269 On the death of a partner, a firm is treated as dissolved rather than as continuing with only a changed constitution. Applying that principle, the assessment provisions for a mere change in constitution under section 187(1) and section 187(2) of the Income-tax Act, 1961 do not govern the firm's assessment. The legal consequence is that the firm is assessed on the basis of dissolution, not as an existing firm with a reconstituted partnership. This approach follows earlier Rajasthan High Court decisions and rejects treatment of the event as a simple internal reconstitution. en-us Wed, 11 Dec 1985 00:00:00 +0530 Wed, 03 Feb 2010 17:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26269 On the death of a partner, a firm is treated as dissolved rather than as continuing with only a changed constitution. Applying that principle, the assessment provisions for a mere change in constitution under section 187(1) and section 187(2) of the Income-tax Act, 1961 do not govern the firm's assessment. The legal consequence is that the firm is assessed on the basis of dissolution, not as an existing firm with a reconstituted partnership. This approach follows earlier Rajasthan High Court decisions and rejects treatment of the event as a simple internal reconstitution. Case-Laws Income Tax Wed, 11 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26269