Allowing the appeal of the assessee the Court held that,  on retirement the amount received by the partners  does not represent consideration in lieu of relinquishment of his interest in the partnership asset  .Accordingly the addition  cannot be made in the assessment of the firm by invoking S.45(4) of the Act .  on the facts firm continued with other partners . (TA No. 365/ 366 of 2019 dt 8 -04 -2019) (AY. 2004 -05)