1983 (7) TMI 130

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....ri 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 and the fresh deed was executed onl....

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.... 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 Court held that on the death of one of t....