The assessee was amalgamated with a company A by an order of the court dated October 30, 2015 with effect from April 1, 2015. The amalgamation with A was intimated to the jurisdictional Assessing Officer by communications dated November 23, 2015 and January 27, 2016 which were duly acknowledged. The Assessing Officer issued a notice under section 148 on March 27, 2021 to reopen the assessment under section 147 for the assessment year 2014-15 against the assessee. On a writ  allowing the petition, the Court held that   the notice dated March 27, 2021 issued under section 148 for the assessment year 2014-15 against the assessee which was not in existence on the date of issue of notice was unsustainable.(AY.2014-15)