Inapplicabilioty of Sec.197(2) in case of firm having two partners where one dies.

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....aving two partners of which one died in the course of the accounting year and the firm got reconstituted thereafter with other persons as partners. 2. The brief facts were:- The firm had two partners A & B. A died during the account year and B joined hands with two more partners C & D and continued to run the business in the same name and style. The ITO relied on the provisions of sec.187(2)....