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TMI Blog1985 (7) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... e, to answer the following questions of law, namely : " 1. Whether on the material on record there is justification in law to hold that by the death of one of the partners, there was only a change in the constitution of the firm ? 2. Whether, on the facts and in the circumstances of the case, only one assessment should be made for the entire accounting period or two assessments should have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 187. The ITO rejected this contention on the round that the original partnership deed dated April 21, 1969, expressly provided that the firm shall continue and shall not stand dissolved in the event of death of any one of the partners. Accordingly, the ITO held that it was a case of only change in the constitution of the firm governed by s. 187 of the Act. The Commissioner (Appeals) dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat " nothing contained in clause (a) of sub-s. (2) of s. 187 shall apply to a case where the firm is dissolved on the death of any of its partners ". The construction made of s. 187, Ls it stood prior to this amendment is, therefore, governed by the decision of a Full Bench of this court in Girdharilal v. CIT [1984] 147 ITR 529, which was a decision on the construction of this provision prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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