1987 (1) TMI 64

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....x Act, 1961 (hereinafter referred to as " the Act "), the Income-tax Appellate Tribunal, Indore Bench, has referred the following question of law to this court for its opinion: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the order of the Appellate. Assistant Commissioner that two separate assessments were to be made on the assessee in resp....

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....istant Commissioner took a contrary view and held that dissolution of the old firm took place due to the death of a partner and the partnership firm that came into existence was a new one. The Appellate Assistant Commissioner accordingly directed the Income-tax Officer to frame two assessments for the two periods before and after the death of Heeralal. Aggrieved by the order passed by the Appellat....