Supreme Court of India
Wazid Ali Abid Ali, Etc. v. Commissioner of Income Tax, Lucknow, Etc.
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From the headnote
Income Tax Acr, 1961-Effect of death of one of the partners of a registered firm during the assessment year on the continued benefit of registration under section 184(7) thereof-Whether a fresh application for registration with partnership deed embodying change in constitution of firm, required. Two appeals were filed before this Court one (Civil Appeal No. 1792 (NT) of 1974) by the assessee from the Allahabad High Court, c and the second (Civil Appeal No. 609 (NT) of 1975) by certificate, at the instance of the revenue, from the Gujarat High Court. Both the appeals dealt with a common
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