Supreme Court · 1996 INSC 137 · Decided 29 January 1996
The Commissioner of Income Tax Central-I, Bombay v. Messrs Empire Estate, Bombay
- Court
- Supreme Court of India
- Citation
- 1996 INSC 137 · [1996] 1 S.C.R. 1004
- Case number
- TAX REFERENCE CASE No. 13/1983
- Decided
- 29 January 1996
- Bench
- J.S. VERMA, S.P. BHARUCHA, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Tax
- Acts & sections cited
- Constitution; Income Tax Act Section 187(2), 188, 187, 257
Headnote
Income Tax Act, 1961-Sections 187(2) and 188-Assessments- Partnership firm-Partnership deed did not provide that death of a partner ' would not dissolve the partnershi~Death of a partner-Dissolution of C partnershi~W/ien surviving partners continue business under fresh partner- D ship deed-Section applicable. The asses see, a partnership firm had three partners. One of partners died on 12.1.1974 and there being no provision in the deed of partnership contemplating the continuance of the partnership in the event of the death ~fa partner, the partnership stood dissolved. No deed of
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