https://www.taxtmi.com/caselaws?id=26979 In the absence of an agreement to the contrary, the death of a partner dissolves the firm under partnership law, so the case is not treated as a mere change in the constitution of the firm for a single assessment under section 187 of the Income-tax Act, 1961. The later proviso to section 187(2), inserted by the Taxation Laws (Amendment) Act, 1984, was noted as legislative recognition of that principle. Accordingly, separate income-tax assessments were required for the broken periods, one up to the date of death and another for the period thereafter. en-us Mon, 22 Oct 1984 00:00:00 +0530 Tue, 09 Feb 2010 18:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26979 In the absence of an agreement to the contrary, the death of a partner dissolves the firm under partnership law, so the case is not treated as a mere change in the constitution of the firm for a single assessment under section 187 of the Income-tax Act, 1961. The later proviso to section 187(2), inserted by the Taxation Laws (Amendment) Act, 1984, was noted as legislative recognition of that principle. Accordingly, separate income-tax assessments were required for the broken periods, one up to the date of death and another for the period thereafter. Case-Laws Income Tax Mon, 22 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26979