https://www.taxtmi.com/caselaws?id=70491 Where a partnership consisted of only two partners, the death of one partner during the accounting year brought about automatic dissolution of the firm, so the situation was not a mere change in constitution but the emergence of a new firm thereafter. Registration could therefore be granted only for the part of the previous year during which the firm actually existed. The decision relied on by the assessee was applied, while the revenue's cited authority was distinguished on its facts. The firm was held entitled to registration up to the date of dissolution, and the revenue's appeal failed. en-us Fri, 29 Jul 1983 00:00:00 +0530 Sat, 16 Apr 2011 14:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70491 Where a partnership consisted of only two partners, the death of one partner during the accounting year brought about automatic dissolution of the firm, so the situation was not a mere change in constitution but the emergence of a new firm thereafter. Registration could therefore be granted only for the part of the previous year during which the firm actually existed. The decision relied on by the assessee was applied, while the revenue's cited authority was distinguished on its facts. The firm was held entitled to registration up to the date of dissolution, and the revenue's appeal failed. Case-Laws Income Tax Fri, 29 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70491