https://www.taxtmi.com/caselaws?id=27169 Before the amendment to section 187(2) effective from 1 April 1975, the death of a partner during the accounting period, where the firm continued, was treated as a change in the constitution of the firm rather than a succession. The firm's income before and after the partner's death was therefore to be clubbed and assessed in a single assessment under section 187, not split into two assessments under section 188. On that basis, the Tribunal was not justified in directing separate assessments for the two periods, and the correct position was a single assessment for the entire year. en-us Thu, 12 Sep 1985 00:00:00 +0530 Thu, 11 Feb 2010 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27169 Before the amendment to section 187(2) effective from 1 April 1975, the death of a partner during the accounting period, where the firm continued, was treated as a change in the constitution of the firm rather than a succession. The firm's income before and after the partner's death was therefore to be clubbed and assessed in a single assessment under section 187, not split into two assessments under section 188. On that basis, the Tribunal was not justified in directing separate assessments for the two periods, and the correct position was a single assessment for the entire year. Case-Laws Income Tax Thu, 12 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27169