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