Assessee stood amalgamated with UTV Software Ltd from appointed day of 1-4-2013 vide HC order dated 11-4-2014. The fact relating to the amalgamation was brought to the notice of the AO during the course of assessment proceedings. Assessee also submitted its PAN consequent to the merger with the AO. However, AO proceeded to pass an order in the name of the assessee on 3-3-2015. Tribunal held that since the screenshot of the company master data was available with ROC reveals the status of the company was notified as ‘amalgamated’. The AO passed an order in the name of the assessee which had ceased to exist in the eyes of law. Thus, AO passed an order against a non-existent entity. Order passed in name of erstwhile company after its amalgamation / merger by virtue of the order of amalgamation passed by the HC is invalid. Relied on Spice Infotainment Ltd v CIT (2012) 247 CTR 500(Delhi)(HC).(AY. 2012-13)