https://www.taxtmi.com/caselaws?id=26472 The Appellate Tribunal was justified in confirming the Commissioner of Income-tax (Appeals) order directing the Income-tax Officer to pass two separate assessment orders for the periods before and after the partner's death. The Tribunal's reliance on the Partnership Act, particularly section 42(c), over the Income-tax Act, was upheld. The retrospective insertion of a proviso in section 187(2) by the Taxation Laws (Amendment) Act, 1984 exempted cases of firm dissolution due to a partner's death from certain provisions. The judgment emphasized the impact of statutory amendments, leading to separate assessments for the distinct periods, and ruled in favor of the assessee, rejecting the Revenue's arguments. en-us Mon, 04 Nov 1985 00:00:00 +0530 Fri, 05 Feb 2010 12:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26472 The Appellate Tribunal was justified in confirming the Commissioner of Income-tax (Appeals) order directing the Income-tax Officer to pass two separate assessment orders for the periods before and after the partner's death. The Tribunal's reliance on the Partnership Act, particularly section 42(c), over the Income-tax Act, was upheld. The retrospective insertion of a proviso in section 187(2) by the Taxation Laws (Amendment) Act, 1984 exempted cases of firm dissolution due to a partner's death from certain provisions. The judgment emphasized the impact of statutory amendments, leading to separate assessments for the distinct periods, and ruled in favor of the assessee, rejecting the Revenue's arguments. Case-Laws Income Tax Mon, 04 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26472