The Tribunal stated that notice for reopening under section 148 can be issued only against amalgamating company (NPPL) for being provided accommodation entries and not against assessee-company which was amalgamated/ successor company. As a result, the Tribunal held that assessment made in name of assessee company was void because, even after AO came to know that NPPL got amalgamated with assessee-company he did not care to issue section 148 and 143(2) notices to assessee-company which was sine qua non. Further, Tribunal held that notice issued in name of non-existent company was clearly jurisdictional defect and not mere procedural irregularity and thereby it was curable defect and section 292B could not come to the rescue of Department. (AY.2006-07)