1983 (7) TMI 130

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....-12-1976 with two partners, viz., Shri T. Dalegowda and D. Mahadevaiah. Shri Dalegowda died on 9-3-1978. The accounting year of the firm was 31-3-1978. For the period from 9-3-1978 to 31-3-1978 there was no fresh deed. The assessee filed an application in Form No. 11 seeking registration. The ITO refused to grant registration on the ground that the partnership was not operative throughout the year....

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....irm is entitled for registration up to 9-3-1978. He placed reliance on the decision in Thyagasundara Mudaliar's case. 3. We have considered the rival submissions. It is well settled that when there were only two partners, on the death of one of them the firm stands dissolved. In Thyagasundara Mudaliar's case there were two partners in the firm. One of them died. On those facts, the Madras High ....

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....he firm for the entire assessment year if there is only one assessee during the whole year. In fact, in that case it was observed that where a firm ceased to exist or is succeeded by a different firm it may be permissible to grant registration for the assessment year in relation to the part of the previous year during which it existed. This decision, in fact, helps the assessee. In the instant cas....