TMI Blog1996 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal was justified in holding that there was a reconstitution of the firm, two assessments had to be made, one for the period prior to the reconstitution of the firm and another for the post reconstitution period ? " The facts of the case are that on September 17, 1973, one of the partner of the assessee-firm died and it is alleged that thereafter the firm was reconstituted with new p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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