( 1 ) AT the instance of the Revenue, the Income-tax Appellate Tribunal, Allahabad, has referred the following question for our opinion:

"whether the Tribunal was right in holding that even though there had been only a change in the constitution of the firm on the death of Sri Basant Behari, two separate assessments will have to be made--one for the period from April 1, 1972, to November 5, 1972, and the other for the period November 6, 1972, to March 31, 1973 ?"

( 2 ) THE facts as stated in the statement of the case are that one of the partners of the assessee-firm, namely, Basant Behari, died on November 5, 1972. The dispute relates to the assessment year 1973-74, the accounting year for which was the financial year 1972-73. As the death occurred during the accounting year, the assessment year stood broken up into two parts--one from April 1, 1972, to November 5, 1972, and the other from November 6, 1972, to march 31, 1973. The assessee-firm, however, filed a single return for the entire assessment year. The Income-tax Officer, therefore, made only one assessment in regard to the entire income shown in the return.

( 3 ) THE assessee-firm appealed before the Appellate