PRATAP CHITRAPAT Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Jaipur Bench, Jaipur (for short "the Tribunal"), has referred the following questions for the opinion of this court, vide its statement of the case dated June 30, 1976 :

(2.) THE questions referred to us stand already answered by this court and this court has taken the view that on the death of a partner of the firm, the firm stands dissolved and it is not a case of change in the constitution of the firm. In view of the above legal position, the provisions of Section 187(1) and (2), Income-tax Act, 1961 (hereinafter referred to as "the Act"), would not apply. Reference in this connection may be made to the decisions of this court in Addl. CIT v. M.K.M. Moosa Bhoy Amin, 1984 148 ITR 88 and Parana and Co. v. CIT, (D.B. Income-tax Reference No. 5 of 1977, decided on January 11, 1985--[1985] 153 ITR 190).