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1973 (1) TMI 15 - HC - Income TaxChange in Constitution of Firm - Of the three partners, one died, remaining two and the son of deceased entered into partnership, whether it amounts to succession by new firm and whether it is merely a change in Constitution - No doubt it is true that on the facts of that case there was a provision in the partnership deed that on the death of a partner the firm shall not dissolve, but I fail to understand as to how this will affect the merits of their case, keeping in mind the view we have taken regarding the, interpretation of section 187 of the Income-tax Act, 1961. Therefore, this authority is also of no assistance to the learned counsel for the assessee
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