https://www.taxtmi.com/caselaws?id=36688 The court held that the firm was dissolved upon the death of a partner, leading to the succession of a new firm. Consequently, Section 188 of the Income Tax Act applied, requiring separate assessments before and after the dissolution. The court disagreed with the lower authorities' view that the firm was merely reconstituted. The judgment favored the assessee, concluding that Section 187(2)(a) was not applicable, and the single assessment made for the entire year was correct. The reference was disposed of without costs. en-us Fri, 24 Aug 1979 00:00:00 +0530 Wed, 24 Mar 2010 10:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36688 The court held that the firm was dissolved upon the death of a partner, leading to the succession of a new firm. Consequently, Section 188 of the Income Tax Act applied, requiring separate assessments before and after the dissolution. The court disagreed with the lower authorities' view that the firm was merely reconstituted. The judgment favored the assessee, concluding that Section 187(2)(a) was not applicable, and the single assessment made for the entire year was correct. The reference was disposed of without costs. Case-Laws Income Tax Fri, 24 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36688