1985 (12) TMI 46

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....pur Bench, Jaipur (for short "the Tribunal"), has referred the following questions for the opinion of this court, vide its statement of the case dated June 30, 1976 : "(1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in holding that the assessee-firm was not dissolved on the death of the partner, Shri Ganeshilal, and that it was merely a case of change in ....

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.... K M. Moosa Bhoy Amin [1984] 148 ITR 88 and Surana and Co. v. CIT (D.B. Income-tax Reference No. 5 of 1977, decided on January 11, 1985[1985] 153 ITR 190). In view of the aforesaid decisions of this court, our answer to both these questions is in the negative and we hold that the Tribunal was not right in holding that the assessee-firm was not dissolved on the death of the partner, Shri Ganeshi....