The assessee has informed the amalgamation to the Assessing Officer on 7-8-2019. Subsequently the  erstwhile company received notices under section 148 for years 2014-15 to 2017-18 on various dates between 29-3-2021 and 31-3-2021. On writ allowing the petition the Court held that the notice was issued in the name of  dead person  is bad in law and quashed.  (AY. 2014-15 to 2017-18)