Held that notice was issued in the name of a non-existent entity. The factum of amalgamation was intimated to the Assessing Officer even before the issuance of notice under section 148 of the Act. The assessee had intimated and requested the Assessing Officer to cancel the permanent account number in the name of M Ltd. The assessment was reopened under section 147 of the Act by issuing notice under section 148 in the name of M Ltd. The initiation of proceedings against a non-existent entity is bad in law. Order of CIT(A) is affirmed. (AY.2009-10)