Help regarding unabsorbed depreciation

Yes it can be carried on if there is reconstitution. There are various case laws like Sakthi Trading Co. Link : https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2008ITAct/%5B2001%5D250ITR0871(SC).htm

If business is closed and there is no reconstitution then it cannot be carried on as business has ceased to exist.

but as per the above case law i.e. "Sakthi Trading Co." , it only talks about valuation of closing stock in case of reconstitution of the firm. i want the case law stating  if the unabsorbed depreciation can be cariied forward or not in case a firm is reconstituted with removal of one or more partners.

YES, IT CAN BE CARRIED FORWARD FOR NUMBER OF YEARS................IF IT IS RECONSTITUTION STILL IT CAN BE CARRIED FORWARD. FOR BETTER INFORMATION REFER SECTION 41.