1985 (9) TMI 85

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..... 1961, at the instance of the Revenue, is for the decision of the following question of law namely: " Whether: on the facts and in the, circumstances of the case, the Appellate Tribunal was justified in law in confirming the, order of the CIT (Appeals) directing the ITO to pass two separate orders for the two periods, i.e., before and after the death of the partner ? " The assessee is a partner .....

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..... hich one assessment should be framed in accordance with s. 187(1) of the Act. He passed a single assessment order accordingly for the accounting period. In appeal, the Commissioner of Income-tax (Appeals) took the contrary view and held that two separate assessments should be framed for the two periods, prior and subsequent to the date of death of the partner, treating it as a case of succession u .....

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..... said amendment, concludes the point and this reference has to be answered accordingly. It was held by the Full Bench that in such a situation, there was merely a change in the constitution of the firm during the relevant period to be governed by section 187 and it was not a case of succession governed by the section 188 of the Act and the income earned by the assessee before such change is to be c .....

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