1999 (12) TMI 16

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....the following question of law for the opinion of this court : "Whether, on the facts and in the circumstances of the case, there was only a change in the constitution of the assessee-firm on January 6, 1976, within the meaning of section 187(2) of the Income-tax Act, 1961, and, therefore, one single assessment covering both the periods, namely, from April 1, 1975, to January 4, 1976, and January ....

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.... income, one for the period April 1, 1975, to January 4, 1976, and the other January 6, 1976, to March 31, 1976. The Assessing Officer treated it to be a case of mere reconstitution of the firm and made a single assessment. The assessee appealed to the Commissioner of Income-tax (Appeals) who held that there was no clause in the partnership deed to the effect that in the case of the death of a par....

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....m within the meaning of sub-section (2) of section 187 of the Act and the Tribunal has not held that a single assessment was justified. We, therefore, reframe the question as under : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that a single assessment for the periods April 1, 1975, to January 4, 1976, and January 6, 1976 to March 31, 1976 was not....