Allowing the petition the Court held that  the amalgamated company Panchadhra Agro Films Pvt Ltd  was no longer in existence and could not have been issued the notice under section 148. The amalgamation of  Panchadhra Agro Films Pvt Ltd   with the assessee had been intimated to the Assessing Officer by way of a communication dated March 31, 2016 and also in response to notice dated January 24, 2020 issued under section 133(6)  of the Act. The notice under section 148 was quashed and set aside. (AY.2016-17)