https://www.taxtmi.com/caselaws?id=27392 The High Court determined that when a registered partnership firm dissolves due to a partner's death and a new firm is formed with common partners, the dissolution falls under section 189 of the Income-tax Act. The court ruled that the firm should be assessed as if it had not dissolved, following the provisions of the Partnership Act. Consequently, separate assessments for the original and new firms were required, rejecting the Income-tax Department's argument for a single assessment. The court's decision favored the assessee, emphasizing the application of section 189 in cases of firm dissolution. en-us Mon, 14 May 1984 00:00:00 +0530 Fri, 12 Feb 2010 15:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27392 The High Court determined that when a registered partnership firm dissolves due to a partner's death and a new firm is formed with common partners, the dissolution falls under section 189 of the Income-tax Act. The court ruled that the firm should be assessed as if it had not dissolved, following the provisions of the Partnership Act. Consequently, separate assessments for the original and new firms were required, rejecting the Income-tax Department's argument for a single assessment. The court's decision favored the assessee, emphasizing the application of section 189 in cases of firm dissolution. Case-Laws Income Tax Mon, 14 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27392