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Section 187 of the Income-tax Act, 1961 - Firm - Registration - Change in constitution of - One of partners of assessee-firm died during previous year relevant to assessment year in question - Whether there was only change in constitution of assessee on death of said partner and only one assessment for entire assessment year could be made - Held, yes Facts One of the partners of the assessee-firm died on 5-11-1972 during the previous year relevant to the assessment year in question. The assessee, however, filed a single return for the entire assessment year. The ITO, therefore, made only one assessment for the entire period. On appeal, the assessee contended before the AAC that two assessments should have been made for the two periods, vis., one from 1-4-1972 to 5-11-1972 and the other from 6-11-1972 to 31-3-1973. The AAC, however, upheld the order of the ITO. On second appeal, the Tribunal accepted the assessee's claim and directed the ITO to make two separate assessments for the two periods as there was a change in the constitution of the assessee on the death of one of the partners. On reference: Held In view of the Full Bench decision in the case of Vishwanath Seth v. CIT [1984] 146 ITR 249 (All.), in the instant case, there being a change in the constitution of the assessee-firm, on the death of one of the partners only one assessment for the entire assessment year could be made. The order of the Tribunal taking a contrary view was not, therefore, justified. Cases Referred To CIT v. Shiv Shanker Lal Ram Nath [1977] 106 ITR 342 (All.), Vishwanath Seth v. CIT [1984] 146 ITR 249 (All.) (FB), Badri Narain Kashi Prasad v. Addl. CIT [1978] 115 ITR 858 (All.) (FB), Hoshiarpur Electric Supply Co. v. CIT [1971] 79 ITR 164 (Punj. & Har.),Addl. CIT v. Visakha Flour Mills [1977] 108 ITR 466 (AP) (FB), CIT v. Sant Lal Arvind Kumar [1982] 136 ITR 379 (Delhi), Wazid Ali Abid Ali v. CIT [1987] 35 Taxman 180A (SC) and Addl. CIT v. United Commercial Co. Judgments today 1987 (4) SC 348. JUDGMENT Om Prakash, J.-At the instance of the revenue, the Tribunal, Allahabad has referred the following question for our opinion: "Whether, the Tribunal was right in holding that even…

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