1987 (7) TMI 37

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly: " Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in directing the passing of two separate assessments, one for pre-change and the other for post-change period specially when the Tribunal has held that it is a case of change in the constitution of the firm within the meaning of section 187(2) ?" The relevant assessment year is 1979-80. One of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eference to this court. It is obvious that the Tribunal having held that it is a case of mere change in the constitution of the firm and not of succession, it had to logically flow from this finding that it is a case governed by section 187 of the Act and the income for the two periods had to be clubbed together for making one assessment. Obviously, section 188 is attracted only when section 187 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X