Pursuant to an amalgamation order, two entities (RPEL and RPPL) amalgamated with the assessee-company (RIL). Despite being formally intimated about the amalgamation, the Assessing Officer proceeded to pass assessment orders in the names of the non-existing entities. The High Court held that assessment orders passed against non-existing entities despite prior knowledge were void ab initio. It also allowed the assessee’s application under Order XLI Rule 27 of the CPC to introduce additional inter-parte communications proving the revenue’s knowledge. The Hon’ble Supreme Court noted that the revenue had already issued fresh notices, which were under separate challenge, and found no reason to entertain the Special Leave Petition, which was dismissed. (AY. 1993-94 to 1995-96)