https://www.taxtmi.com/caselaws?id=28237 The partnership firm was entitled to registration until the death of a partner on December 7, 1969, and should be assessed as an unregistered entity thereafter. The Tribunal found that no new partnership was formed after the dissolution caused by the partner's death. The High Court upheld this decision, emphasizing the importance of the Income-tax Officer following the correct procedure in informing the firm of defects in their declaration. The Court directed the Commissioner to pay the costs of the assessee. en-us Tue, 24 Feb 1981 00:00:00 +0530 Fri, 19 Feb 2010 18:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28237 The partnership firm was entitled to registration until the death of a partner on December 7, 1969, and should be assessed as an unregistered entity thereafter. The Tribunal found that no new partnership was formed after the dissolution caused by the partner's death. The High Court upheld this decision, emphasizing the importance of the Income-tax Officer following the correct procedure in informing the firm of defects in their declaration. The Court directed the Commissioner to pay the costs of the assessee. Case-Laws Income Tax Tue, 24 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28237