https://www.taxtmi.com/caselaws?id=35941 The High Court ruled against the revenue, determining that separate assessments were necessary for the periods before and after the dissolution of a partnership due to the death of one partner. The court held that section 187 of the Income-tax Act did not apply to the dissolved partnership, as the firm ceased to exist upon the partner's death. The court found that the provisions of section 187(2) could not be applied in such circumstances, and the applicability of section 187(2)(a) in cases of partnership dissolution under the Indian Partnership Act was deemed unnecessary to address. en-us Wed, 28 Nov 1979 00:00:00 +0530 Thu, 18 Mar 2010 11:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35941 The High Court ruled against the revenue, determining that separate assessments were necessary for the periods before and after the dissolution of a partnership due to the death of one partner. The court held that section 187 of the Income-tax Act did not apply to the dissolved partnership, as the firm ceased to exist upon the partner's death. The court found that the provisions of section 187(2) could not be applied in such circumstances, and the applicability of section 187(2)(a) in cases of partnership dissolution under the Indian Partnership Act was deemed unnecessary to address. Case-Laws Income Tax Wed, 28 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35941