A company was amalgamated with petitioner-company. Petitioner-company had sent intimations to department about said amalgamation with a company. After three years, a reopening notice under section 148 was issued in name of said erstwhile company. On writ the court held that  issuance of notice under section 148 in name of non-existing company which was amalgamated with petitioner-company and lost its existence was without jurisdiction and same was quashed. Court also held that   lack of inter-departmental co-ordination or non-application of mind when materials relating to amalgamation were already available with department could hardly be a ground to hold non-service of intimation regarding amalgamation by assessee.  (AY. 2016-17)