https://www.taxtmi.com/caselaws?id=26326 The court held that the death of a partner did not result in a dissolution of the partnership but only a change in the firm's constitution, allowing for the continuation of business with the admission of the deceased partner's minor son. A single assessment for the full year was deemed justified due to the firm's constitutional change. Registration for a specific period was denied as there was no dissolution, only a change in the firm's constitution. The court ruled against the assessee on all issues, affirming the continuity of the partnership and supporting the single assessment decision while denying registration for the specific period. en-us Wed, 10 Oct 1984 00:00:00 +0530 Thu, 04 Feb 2010 12:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26326 The court held that the death of a partner did not result in a dissolution of the partnership but only a change in the firm's constitution, allowing for the continuation of business with the admission of the deceased partner's minor son. A single assessment for the full year was deemed justified due to the firm's constitutional change. Registration for a specific period was denied as there was no dissolution, only a change in the firm's constitution. The court ruled against the assessee on all issues, affirming the continuity of the partnership and supporting the single assessment decision while denying registration for the specific period. Case-Laws Income Tax Wed, 10 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26326