https://www.taxtmi.com/caselaws?id=37281 The court held that income for the period before and after the death of a partner should be assessed separately. Separate assessments were directed to be framed for the different periods in the hands of the new firm. The court rejected the revenue's argument regarding a change in the previous year, emphasizing that it was not a deliberate act. It also allowed the appeal against the assessment, ruling in favor of the assessee. The court directed separate assessments for the different periods and awarded costs to the assessee. en-us Wed, 21 Feb 1979 00:00:00 +0530 Sat, 27 Mar 2010 17:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37281 The court held that income for the period before and after the death of a partner should be assessed separately. Separate assessments were directed to be framed for the different periods in the hands of the new firm. The court rejected the revenue's argument regarding a change in the previous year, emphasizing that it was not a deliberate act. It also allowed the appeal against the assessment, ruling in favor of the assessee. The court directed separate assessments for the different periods and awarded costs to the assessee. Case-Laws Income Tax Wed, 21 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37281