https://www.taxtmi.com/caselaws?id=27465 The court determined that the firm was dissolved following the death of a partner, leading to the constitution of a new firm rather than a mere change in the firm's constitution. Two assessments were deemed necessary for the successor firm under Section 188 of the Income-tax Act. The court emphasized the absence of a provision in the partnership deed for the continuation of the partnership after the partner's death. It ruled in favor of the assessee, highlighting the importance of considering each case's unique circumstances and applying relevant legal provisions and precedents. en-us Fri, 11 Jan 1985 00:00:00 +0530 Sat, 13 Feb 2010 10:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27465 The court determined that the firm was dissolved following the death of a partner, leading to the constitution of a new firm rather than a mere change in the firm's constitution. Two assessments were deemed necessary for the successor firm under Section 188 of the Income-tax Act. The court emphasized the absence of a provision in the partnership deed for the continuation of the partnership after the partner's death. It ruled in favor of the assessee, highlighting the importance of considering each case's unique circumstances and applying relevant legal provisions and precedents. Case-Laws Income Tax Fri, 11 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27465