A and B enter into a partnership agreement for running a restaurant. It is provided in one of the clauses of the agreement that in case of death of a partner, the partnership firm shall not stand dissolve and that the legal heir of the deceased shall become the partner. B dies on 04.05.2012. Upon the death of B, A continues to run the partnership firm with B’s son C. When filing the returns for the year 2012-2013, A contends the continuance of the partnership firm but the income tax department insists that the firms stood dissolved on 04.05.2012 and it cannot be said that partnership firm has continued business subsequent to it. decide the case.     (10 Marks)