https://www.taxtmi.com/caselaws?id=29550 The court held that the death of a partner resulted in the dissolution of the firm, requiring separate assessments for the periods before and after the dissolution. The Tribunal's decision was upheld for both cases: (1) Two assessments for M/s. Sant Lal Arvind Kumar for the periods April 1, 1968, to July 13, 1968, and July 14, 1968, to March 28, 1969. (2) Two assessments for M/s. K. Gian Chand Jain & Company for the periods October 24, 1964, to February 5, 1965, and February 6, 1965, to October 23, 1965. en-us Fri, 15 May 1981 00:00:00 +0530 Sat, 13 Mar 2010 16:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29550 The court held that the death of a partner resulted in the dissolution of the firm, requiring separate assessments for the periods before and after the dissolution. The Tribunal's decision was upheld for both cases: (1) Two assessments for M/s. Sant Lal Arvind Kumar for the periods April 1, 1968, to July 13, 1968, and July 14, 1968, to March 28, 1969. (2) Two assessments for M/s. K. Gian Chand Jain & Company for the periods October 24, 1964, to February 5, 1965, and February 6, 1965, to October 23, 1965. Case-Laws Income Tax Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29550