WAJID ALI ABID ALI, ETC. vs COMMISSIONER OF INCOME TAX, LUCKNOW, ETC.

The Supreme Court addressed the implications of a partner's death on the registration of a partnership firm under Section 184(7) of the Income Tax Act, 1961. The Court held that the death of a partner and the subsequent admission of a new partner constitutes a change in the constitution of the firm, necessitating a fresh application for registration. However, it ruled that the firm was entitled to the benefits of registration up to the date of death of the partner, affirming the Tribunal's decision that income should be apportioned among the partners for the relevant assessment year.