https://www.taxtmi.com/caselaws?id=66738 A firm with only two partners is stated to dissolve automatically on the retirement of one partner, so the assessee-firm ceased to exist and a new firm came into existence for the relevant year. On that basis, filing Form No. 11 was treated as the proper course, rather than Form No. 11A for a mere change in constitution. The form was filed within time, and the genuineness of the firm was not in dispute, supporting entitlement to registration for the relevant assessment year. en-us Fri, 08 Dec 1978 00:00:00 +0530 Mon, 07 Mar 2011 10:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66738 A firm with only two partners is stated to dissolve automatically on the retirement of one partner, so the assessee-firm ceased to exist and a new firm came into existence for the relevant year. On that basis, filing Form No. 11 was treated as the proper course, rather than Form No. 11A for a mere change in constitution. The form was filed within time, and the genuineness of the firm was not in dispute, supporting entitlement to registration for the relevant assessment year. Case-Laws Income Tax Fri, 08 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66738