https://www.taxtmi.com/caselaws?id=63642 A firm consisting of only two partners ceases to subsist in law when one partner dies, because a partnership cannot continue with a single partner. On these facts, the original firm ended and the business was taken over by a newly constituted firm, so the matter fell under succession rather than a mere change in constitution. The proper course was separate assessments on the predecessor and successor firms under section 188 of the Income-tax Act, 1961, not a single assessment under section 187. The interpretation favourable to the assessee was also noted as supporting this view. en-us Tue, 23 Feb 1982 00:00:00 +0530 Tue, 01 Feb 2011 12:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63642 A firm consisting of only two partners ceases to subsist in law when one partner dies, because a partnership cannot continue with a single partner. On these facts, the original firm ended and the business was taken over by a newly constituted firm, so the matter fell under succession rather than a mere change in constitution. The proper course was separate assessments on the predecessor and successor firms under section 188 of the Income-tax Act, 1961, not a single assessment under section 187. The interpretation favourable to the assessee was also noted as supporting this view. Case-Laws Income Tax Tue, 23 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63642