{"id":199283,"date":"2002-12-11T00:00:00","date_gmt":"2002-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-united-tin-factory-on-11-december-2002"},"modified":"2015-10-01T00:32:47","modified_gmt":"2015-09-30T19:02:47","slug":"commissioner-of-income-tax-vs-united-tin-factory-on-11-december-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-united-tin-factory-on-11-december-2002","title":{"rendered":"Commissioner Of Income-Tax vs United Tin Factory on 11 December, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs United Tin Factory on 11 December, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 263 ITR 178 All<\/div>\n<div class=\"doc_author\">Author: Y Singh<\/div>\n<div class=\"doc_bench\">Bench: M Katju, Y Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Yatindra Singh, J.  <\/p>\n<p>1. Heard Sri R. S. Agarwal, learned counsel for the assessee, and Sri Ashok Kumar, learned counsel for the Department. This is a reference under Section 256(1) of the Income-tax Act, 1961. The following two questions have been referred to us :  <\/p>\n<p> &#8220;1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Commissioner of Income-tax (Appeals) directing the Income-tax Officer to assess the income (Vishwanath Seth v. CIT [1984] 146 ITR 249 (All) [FB]) ?  <\/p>\n<p> 2. Whether, on the facts and in the circumstances of the case, it was not the case of mere change in the constitution of the firm within the meaning of Section 187(2) of the Income-tax Act ?&#8221;   <\/p>\n<p>2. The assessee is a firm and it was constituted up to February 8, 1978, with the following partners :  <\/p>\n<p> 1. Shri Ramanand Negotia ;\n<\/p>\n<\/p>\n<p> 2. Smt. Shakuntla ;\n<\/p>\n<\/p>\n<p> 3. Smt. Urmila ;\n<\/p>\n<\/p>\n<p> 4. Smt. Shanti Devi;\n<\/p>\n<\/p>\n<p> 5. Smt. Pramod Kumar.\n<\/p>\n<\/p>\n<p>3. The firm was dissolved and on February 9, 1979, a new firm was formed with the following seven members :   <\/p>\n<p>  1. Smt. Ramnandi;\n<\/p>\n<\/p>\n<p> 2. Smt. Urmila Devi;\n<\/p>\n<\/p>\n<p> 3. Smt. Shakuntala Devi ;\n<\/p>\n<\/p>\n<p> 4. Shri Rajiv Kumar ;\n<\/p>\n<\/p>\n<p> 5. Shri Ajai Kumar ;\n<\/p>\n<\/p>\n<p> 6. Shri Ram Kali;\n<\/p>\n<\/p>\n<p> 7. Shri Ramesh Chandra.\n<\/p>\n<\/p>\n<p>4. No doubt the firm was dissolved and a new firm came into existence so far as the Partnership Act is concerned, but so far as the Income-tax Act is concerned the case is to be decided in the light of Sections 187 and 188 of that Act.  <\/p>\n<p>5. Section 188 applies only in those cases where the case is not covered by Section 187(2) of the Income-tax Act. Section 187(2) states :  <\/p>\n<p> &#8220;For the purposes of this section\/ there is a change in the constitution of the firm-\n<\/p>\n<\/p>\n<p> (a) if one or more of the partners cease to be partners or one or more new partners are admitted, in such circumstances that one or more of the persons who were partners of the firm before the change continue as partner or partners after the change ; or  <\/p>\n<p> (b) where all the partners continue with a change in their respective shares or in the shares of some of them :<br \/>\n  Provided that nothing contained in Clause (a) shall apply to a case where the firm is dissolved on the death of any of its partners.&#8221;    <\/p>\n<p>6. This section clarifies that if one or more partners cease to be partners, or one or more new partners are admitted, then it would be a case of reconstitution and not dissolution of the firm, provided that at least one of the partners prior to the change in the firm is a partner after the change. In the present case two members, namely, Smt. Shakuntala and Smt. Urmila, are common, three members have gone and five new members have come in. It is thus covered by Section 187(2)(a) of the Act and hence it is a case of reconstitution and not dissolution of the firm. Hence, only one assessment is to be made. In view of this we answer both the questions in the negative, i.e., in favour of the Department and against the assessee.  <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Commissioner Of Income-Tax vs United Tin Factory on 11 December, 2002 Equivalent citations: 2003 263 ITR 178 All Author: Y Singh Bench: M Katju, Y Singh JUDGMENT Yatindra Singh, J. 1. Heard Sri R. S. Agarwal, learned counsel for the assessee, and Sri Ashok Kumar, learned counsel for the Department. This is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-199283","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs United Tin Factory on 11 December, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-united-tin-factory-on-11-december-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs United Tin Factory on 11 December, 2002 - Free Judgements of Supreme Court &amp; 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