Held by Allahabad High Court in Gauri Sahai Ghisa Ram (1979)120 ITR 338 that where firm was filing return for Dusshera to Dusshera; One partner died, Succeeding firm adopted Financial year. Assessment framed for complete period. Later court held that different assessment to be framed for pre and post death period Assesee allowed to change its stand -stated in (Para 11 of Deep Kukreti)