Assessing Officer issued notice under section 148A(b) in name of company, which stood amalgamated with petitioner-company. The petitioner informed the Revenue about the Amalgamation Assessing Officer issued reopening notice in name of petitioner-company with PAN of company, B. On writ allowing the petition the court held that since assessment of petitioner-company for relevant assessment year was pending adjudication before DRP, notice of reassessment is bad in law. (AY. 2018-19)