Assessee-company by a communication dated 28-4-2021 informed Assessing Officer about factum of non-existence of company Elitecore Technologies Private Limited (“ETPL” on account of its amalgamation with assessee-company with effect from 29-9-2015 and emphasized that since notice had been issued in name of a non-existing entity, same was non est and void ab initio. Despite objections of assessee, Assessing Officer issued a fresh notice requiring non-existent entity to show cause as to why proposed variation be not made and passed assessment order against it followed by penalty notice and demand notice-High Court held that since notice under section 148, assessment order as also penalty notice and demand notice had been issued in name of a non-existing entity despite having been informed about factum of amalgamation, assessment order and notices were untenable and set aside. SLP of Revenue is dismissed. (AY. 2013-14, 2014-15)