B.P. Jeevan Reddy, CJ.

1. No one appears on behalf of the assessee. Under Section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question for our opinion :

"Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that there has been only a change in the constitution of the firm on the death of Sri Kuab Ali and in rejecting the assessee's claim that the firm had dissolved on his death ?"

2. The relevant facts which appear from the statement of the case are the following. The assessee-partnership firm was constituted by a deed of partnership dated September 5, 1966. It consisted of ten partners one of whom was Sri Ruab Ali. Clause 13 of the deed provided that the firm shall not automatically stand dissolved on the death of any of the partners and that it may be continued by the legal heir or heirs of the deceased partner and the surviving partners. Ruab Ali died on June 29, 1970. After his death, his widow joined the firm and the business was carried on by her along with the other nine partners. However, on July 27, 1970, a fresh deed of partnership was executed. While stating in the preamble that the firm was no