Assessing Officer issued  despite being aware that said entity had merged with petitioner company and had ceased to exist .- The Assessing Officer submitted that it was a human error which could be corrected under section 292B  of the Act . On writ allowing the petition the Court held that  the  Assessing Officer before issuing notice under section 148 had not applied his mind to look for documents which were already on file. The Assessing Officer having committed a fundamental error, stand of Assessing Officer that it was an error which could be corrected under section 292B was not acceptable . Notice issued  notice and order rejecting objections to said notice were to be quashed and set aside . (AY . 2012-13)