1996 (1) TMI 12

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..... wer the following question of law, namely : "Whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 187(2) of the Income-tax Act, the Appellate Tribunal is correct in law in holding that consequent to the death of partner Alagappan on May 28, 1976, two separate assessments and not one assessment should be made for the assessment year 1977-78 " .....

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..... to the Tribunal have been dismissed. At the instance of the Revenue, the Tribunal has made this reference in view of the conflicting decisions of different High Courts. By the Taxation laws (Amendment) Act, 1984, amendment has been made retrospectively, with effect from April 1, 1975, in section 187 whereby the following proviso his been added in sub-section (2): "Provided that nothing contained .....

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