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TMI Blog1985 (11) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the Revenue to answer the following questions of law, namely : " 1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in confirming the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to pass two separate assessment orders for the two periods ? 2. Whether, on the facts and in the circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deed that the firm shall continue without being dissolved even on the death of one of the partners. The assessee's contention was that it was a case of succession governed by section 188 of the Act since the partnership firm stood dissolved during the relevant period of assessment as a result of the death of one of its partners, Magan Bhai Kheta, on June 25, 1974. The Income-tax Officer rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved under the general law on the death of one of its partners during the relevant period of assessment. This view of the Commissioner of Income-tax (Appeals) has been affirmed by the Tribunal. Aggrieved by the view taken by the Tribunal, a reference was sought by the Revenue which has been made by the Tribunal for answering the aforesaid questions of law. The only question involved in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 1, 1975, according to this Full Bench decision, it is section 187 and not section 188 which would have applied to the facts of the present case. However, the above proviso inserted in sub-section (2) of section 187 retrospectively with effect from April 1, 1975, applies to the assessment year 1975-76 which is the relevant assessment year for the purpose of this case and, therefore, it is on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion governed by section 188 on account of the fact that applicability of section 187 is excluded by virtue of the proviso to sub-section (2) of section 187. No doubt the view taken by the Tribunal was prior to the aforesaid amendment in section 187(2) when the construction of section 187 was required to be made in the manner indicated by the aforesaid Full Bench decision but the consequence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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