1991 (1) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-No one appears on behalf of the assessee. Under section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there had been only a change in the constitution of the firm on the death of Sri Ruab Ali and in rejecting the assessee's claim that the fi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uab Ali, yet it purported to say that the firm stood dissolved with effect from June 29, 1970, on the death of Ruab Ali. The Tribunal found that there was absolutely no evidence to show any such dissolution and refused to place any reliance on the deed of dissolution. On the above facts, it is evident that what happened in this case was only reconstitution of the firm and that it was not a case of....