https://www.taxtmi.com/caselaws?id=27461 The court concluded that Section 187(2) of the Income-tax Act did not apply as the firm had dissolved upon the death of a partner, leading to the formation of a new firm. Separate assessments were deemed necessary for the assessment year 1969-70. The court ruled in favor of the assessee, supporting the Tribunal's decision for separate assessments and against the Revenue. en-us Wed, 05 Dec 1984 00:00:00 +0530 Sat, 13 Feb 2010 10:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27461 The court concluded that Section 187(2) of the Income-tax Act did not apply as the firm had dissolved upon the death of a partner, leading to the formation of a new firm. Separate assessments were deemed necessary for the assessment year 1969-70. The court ruled in favor of the assessee, supporting the Tribunal's decision for separate assessments and against the Revenue. Case-Laws Income Tax Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27461