https://www.taxtmi.com/caselaws?id=38949 The court held that the death of a partner constituted a change in the firm's constitution, disqualifying it from being assessed as a registered firm under Section 184(7) of the Income-tax Act, 1961. The appellant's argument that the death did not alter the firm's constitution was rejected. As a result, the appeal was dismissed, with no costs ordered. The appellant was granted a stay of three weeks on the operation of the order. en-us Thu, 25 Nov 1976 00:00:00 +0530 Sat, 10 Apr 2010 14:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38949 The court held that the death of a partner constituted a change in the firm's constitution, disqualifying it from being assessed as a registered firm under Section 184(7) of the Income-tax Act, 1961. The appellant's argument that the death did not alter the firm's constitution was rejected. As a result, the appeal was dismissed, with no costs ordered. The appellant was granted a stay of three weeks on the operation of the order. Case-Laws Income Tax Thu, 25 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38949