Change in constitution of a firm

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....a firm, the assessment shall be made on the firm as constituted at the time of making the assessment. ^2[****] ^4[****] (2) For the purposes of this section, there is a change in the constitution of the firm- (a) if one or more of the partners cease to be partners or one or more new partners are admitted, in such circumstances that one or more of the persons who were partners of the....

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.... partners who, in such previous year, were entitled to receive the same; and (ii) when the tax assessed upon a partner cannot be recovered from him, it shall be recovered from the firm as constituted at the time of making the assessment." 3.  Re-introduced vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 4.  Omitted vide Section 67 ....