1986 (6) TMI 21

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..... "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that in the case of the assessee, there was no dissolution of the firm but only a change in its constitution in view of the specific clause in the partnership deed and, therefore, two separate assessments for separate periods could not be framed ? (2) Whether the Appellate Tribunal was .....

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..... mmissioner and restoring that of the Income-tax Officer refusing registration and assessing the assessee in the status of an unregistered firm ?" The relevant year is 1974-75. The assessee-firm consisted of three partners. During the relevant year, one of the partners, Smt. Dhambai, died on May 27, 1973, and the business was continued for the remaining accounting year by the two surviving partne .....

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..... -tax Officer was upheld by the Tribunal and a single assessment for the entire accounting year was held to be the correct view. Aggrieved by this conclusion of the Tribunal and its conclusion on ancillary matters, the assessee applied for a reference to this court leading to a reference of the aforesaid questions for decision by this court. It is rightly not disputed that in view of the Full Ben .....

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