Solvay Pharma filed its ROI for the relevant AY 2008-09 on 30.09.2008. Subsequently, the Hon’ble Bombay High Court vide order dated 15.07.2011 approved the amalgamation scheme, whereby Solvay Pharma India Ltd. amalgamated with Abbott India Ltd. By letter dated 10.08.2011, the assessee had informed the AO about the fact of amalgamation.  Despite of this, all the orders by TPO, AO and DRP, including the final assessment order, were passed in the name of Solvay Pharma. The ITAT held that the assessment order passed in the name of the said non-existing entity is void and liable to be quashed. Relied   New Age Buildtech (P.) Ltd. v NFAC [2023] 151 taxmann.com 66 (Bom) (HC),   PrCIT v. Maruti Suzuki India Ltd.[2019] 265 Taxman 515/416 ITR 613 (SC).PCIT v. Mhagun Realtors (P) Ltd (2022) 287 Taxman 66/443 ITR 194 (SC) is distinguished.  (AY. 2008-09,2009-10)