The notice under section 148 was issued in the name of a company which had already amalgamated with another company pursuant to an order of the High Court. The fact of amalgamation had been duly intimated to the Assessing Officer much before issuance of the notice. The Tribunal held that the Revenue was fully aware that the original company had ceased to exist and, therefore, the reassessment proceedings initiated in the name of a non-existent entity were void ab initio. The order annulling the reassessment was upheld. (AY. 2010-11).