https://www.taxtmi.com/caselaws?id=38898 The court determined that the death of partners constituted a change in the firm's constitution under Section 187(2) of the Income-tax Act. Consequently, a single assessment for the entire year, including incomes of broken periods, was mandated. The court ruled against the assessee, supporting the department's position that incomes for the broken periods should be combined and taxed as a single assessment. en-us Fri, 23 Jan 1976 00:00:00 +0530 Thu, 27 Jul 2017 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38898 The court determined that the death of partners constituted a change in the firm's constitution under Section 187(2) of the Income-tax Act. Consequently, a single assessment for the entire year, including incomes of broken periods, was mandated. The court ruled against the assessee, supporting the department's position that incomes for the broken periods should be combined and taxed as a single assessment. Case-Laws Income Tax Fri, 23 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38898