Allowing the petition the Court held that a company was amalgamated with petitioner-company, name of non-existing company could not be mentioned in reopening notice merely because PAN in name of non-existent company had remained active and, thus, impugned reopening notice and reassessment order passed upon petitioner-company while having name of non-existing company were to be set aside. Accordingly the reassessment notice and order disposing the objection was quashed. (AY. 2017-18)