{"id":98450,"date":"2002-12-07T00:00:00","date_gmt":"2002-12-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-mohan-lal-jagan-nath-on-7-december-2002"},"modified":"2018-10-23T22:40:09","modified_gmt":"2018-10-23T17:10:09","slug":"cit-vs-mohan-lal-jagan-nath-on-7-december-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-mohan-lal-jagan-nath-on-7-december-2002","title":{"rendered":"Cit vs Mohan Lal Jagan Nath on 7 December, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs Mohan Lal Jagan Nath on 7 December, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 130 TAXMAN 833 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>This is a reference under section 256(1) of the Income Tax Act in which the following question of law has been referred for our opinion :<\/p>\n<p>&#8220;Whether, on the facts and in the circumstances of the case, two appropriate assessments for the two periods on the basis of the two returns filed by the assessee were valid in the eyes of law ?&#8221;\n<\/p>\n<p>2. It appears that a partner of the firm Jagan Nath died in the relevant assessment year. There was nothing in the partnership deed to the effect that the partnership will continue even after the death of a partner. Hence in view of section 42 of the Partnership Act the firm stood dissolved and there have to be two assessments vide CIT v. Empire Estate (1996) 218 ITR 355 (SC).\n<\/p>\n<p>3. We, therefore answer the question referred to us 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 Mohan Lal Jagan Nath on 7 December, 2002 Equivalent citations: 2003 130 TAXMAN 833 All ORDER This is a reference under section 256(1) of the Income Tax Act in which the following question of law has been referred for our opinion : &#8220;Whether, on the facts and in the circumstances [&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-98450","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 Mohan Lal Jagan Nath on 7 December, 2002 - Free Judgements of Supreme Court &amp; 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