Court held that the documents produced by the Department made it clear that the Assessing Officer was in the know of the amalgamation proceedings. The request for change of previous year specifically indicated that the amalgamation process was on and that the companies expected the order of the High Court approving the scheme of amalgamation, shortly. In such circumstances, there was no warrant to assume that the assessment order was passed without knowledge of the amalgamation. The reassessment proceedings were not valid.  (AY. 1983 -84 to 1985-86)