Harish Weaving Industries vs Commissioner Of Income-Tax on 7 August, 1991
This decision was followed by the Rajasthan High Court in CIT v. Mohammed Hussain Hassan Ali [1989] 175 ITR 18 in which it was held that it must be taken as settled that even where there is no dissolution of the firm on the death of a partner on account of a contract to the contrary in the deed of partnership, benefit of registration up to the date of death of the partner can be given under section 184(7) of the Act for a portion of the year, since the firm continued in the same capacity till the death of its partner.