{"id":79349,"date":"2002-12-13T00:00:00","date_gmt":"2002-12-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-amar-iron-stores-on-13-december-2002"},"modified":"2015-11-25T03:44:17","modified_gmt":"2015-11-24T22:14:17","slug":"cit-vs-amar-iron-stores-on-13-december-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-amar-iron-stores-on-13-december-2002","title":{"rendered":"Cit vs Amar Iron Stores on 13 December, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs Amar Iron Stores on 13 December, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 131 TAXMAN 249 All<\/div>\n<div class=\"doc_author\">Author: Y Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Yatindra Singh, J.<\/p>\n<p>This is a reference under section 256(2) of the Income Tax Act on the direction of this court in which the following question has been referred to us for opinion :\n<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case, the Tribunal was legally correct in upholding the order of the Commissioner (Appeals) that two assessments should have been made and the income of Rs. 1,14,420 for the period 21-9-1976 to 31-3-1977 as deleted from the hands of the appellant-firm be assessed separately ?&#8221;\n<\/p>\n<p>The assessee in this case is a firm and the assessment year involved is 1977-78.\n<\/p>\n<p>2. One of the partners Gulshan Kumar died on 18-9-1976 and there is no mention in the Partnership deed that the partnership will continue after the death of any partner. In view of this and the decision given by the Supreme Court in CIT v. Empire Estate (1996) 218 ITR 355 (SC), the partnership stood dissolved and as such there should be two assessments.\n<\/p>\n<p>3. In view of this we answer the question in the affirmative, i.e., in favour of the assessee and against the department.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Cit vs Amar Iron Stores on 13 December, 2002 Equivalent citations: 2003 131 TAXMAN 249 All Author: Y Singh JUDGMENT Yatindra Singh, J. This is a reference under section 256(2) of the Income Tax Act on the direction of this court in which the following question has been referred to us for [&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-79349","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>Cit vs Amar Iron Stores on 13 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\/cit-vs-amar-iron-stores-on-13-december-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Amar Iron Stores on 13 December, 2002 - Free Judgements of Supreme Court &amp; 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