1990 (5) TMI 18

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..... "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that, after the death of one of the partners of the assessee-firm on September 4, 1973, there was a succession of one firm by another firm under section 188 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Ap .....

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..... r firm with effect from September 4, 1973, within the meaning of section 188 of the Income-tax Act and that it was not a case of reconstitution of the firm within the meaning of section 187 of the Income-tax Act., In this view of the matter, questions Nos. 1, 2 and 3 are to be answered in the affirmative, i.e., in favour of the assessee and against the Revenue. So far as question No. 4 is concern .....

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