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TMI Blog1985 (2) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... ur (for short " the Tribunal to this court, vide its order dated June 29, 1983, was : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the firm stood dissolved on the death of Shri Mohanlal (partner) on February 6, 1977, and, therefore, two separate assessments should have been made for the two periods-anterior to the death and posterior to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt has taken the same view as was taken by the Andhra Pradesh High Court, viz., that the earlier firm stands dissolved on the death of any of its partners and if there is a fresh partnership deed, a new firm comes into existence and that there should be two separate assessment proceedings, in respect of the old firm and the new firm, in four decisions, namely, Add. CIT v.Moosa Bhoy Amin [1984] 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective effect from April 1, 1975: " Provided that nothing contained in clause (a) shall apply to a case where the firm is dissolved on the death of any of its partners." It may be pointed out that the present case relates to the assessment year 1978-79 and as the amendment introduced in s. 187 of the I.T. Act, 1961, has been made effective from April 1, 1975, the same shall be attracted to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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