https://www.taxtmi.com/caselaws?id=56299 The Tribunal upheld the CIT(A)'s decision to conduct three separate assessments for an assessee firm following changes in its constitution due to a partner's death. Despite a rejected reference application by the Revenue, the Tribunal decided to refer the case to the High Court based on the legal necessity, emphasizing the need for clarity on the legal question despite conflicting decisions from other High Courts. The case was remanded for further proceedings in light of the referral decision. en-us Sat, 29 Sep 1984 00:00:00 +0530 Thu, 02 Dec 2010 18:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56299 The Tribunal upheld the CIT(A)'s decision to conduct three separate assessments for an assessee firm following changes in its constitution due to a partner's death. Despite a rejected reference application by the Revenue, the Tribunal decided to refer the case to the High Court based on the legal necessity, emphasizing the need for clarity on the legal question despite conflicting decisions from other High Courts. The case was remanded for further proceedings in light of the referral decision. Case-Laws Income Tax Sat, 29 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56299