Commissioner Of Income Tax vs Seth Govindram Sugar Mills

Authority: Supreme Court Date: 1965-03-26 AY: 1950-51 Section: 67(1), 67(4), 2(31) Acts: Indian Income Tax Act, 1922; Indian Partnership Act, 1932 Result: Assessee Citation: (1965) 57 ITR 510 (SC) Justices: K. Subba Rao, J.C. Shah & S.M. Sikri, JJ. Appeal No: Civil Appeals Nos. 38 & 39 of 1964
Whether on the death of one partner in a two-partner firm, the partnership automatically dissolves despite a contract to the contrary --- Held Yes; Whether the status of the assessee for assessment year 1950-51 was that of a firm or an Association of Persons (AOP) --- Held Firm (from 13th December 1949).

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