profession complete cessation can only be predicated with the death of the assessee. That would be an unreasonable view to take in the case ... income received after the cessation of practice or retirement or death of the assessees carrying on a profession like Solicitors, Advocates, Doctors, Consulting Surveyors, Engineers
next point raised by the learned counsel for the assessee was that the death of Kotaiah did not bring about dissolution of the partnership ... referred to us in favour of the department and against the assessee. The assessee will pay a sum of Rs. 100 to the department
have been filed. The claim of the assessee that on the date of death of the partner, Ramanna, as well as on the date ... Income-tax Officer refused to accept the claim of the assessee, the assessee sought for the same relief in an application under Article
circumstances of the case, the properties devolved on the assessee on his father's death are assessable in the status of 'individual ... wealth-tax purposes, the properties which devolved upon the assessee on the death of his father were assessed as his individual properties. But from
partners resulting in the dissolution of the assessee-firm on account of such death took place prior to the passing of the order ... partners resulting in the dissolution of the assessee-firm on account of such death took place prior to the passing of the order
when the legal representatives of the assessee are not brought on record within ninety days of his death.
Pending a reference under section ... death. Similarly, in Kishori Lal Makundi Lal, In re, the same High Court decided that the mere death of the assessee at whose instance
properties of the trusts and the assessee was receiving only fixed amounts throughout till the time of his death including the period of the assessment ... scheme envisaged in the trust deeds after the death of the assessee the income of the trust funds or the corpus thereof as the case
receive compensation on January 10, 1968 ? By the date of death of the assessee, there was no certainty or even an approximate idea ... date of death of the deceased.
13. For the foregoing reasons, we answer the question in favour of the assessee and against the Revenue
year relevant to the assessment year under consideration. The assessee claimed that on the death of the partner, there is a dissolution of the partnership ... appeal by the assessee, the Income-tax Appellate Tribunal allowed the assessee's contention that on the death of a partner, dissolution had taken
stationary, and the assessee would have suffered losses if it were to comply with the requirements of the Textile Commissioner. The assessee, therefore, entered into ... that in assessing the income of an assessee from the estate inherited by him on the death of his father, deduction must be given
