The assessee was amalgamated with a company A by an order of the court dated October 30, 2015 with effect from April 1, 2015. The amalgamation was intimated to the jurisdictional Assessing Officer and this was duly acknowledged. On a writ petition against notice under section 148 on March 27, 2021 to reopen the assessment under section 147 for the assessment year 2014-15 against the assessee, the High Court held that notice against the assessee which was not in existence on the date of issue of notice was unsustainable. SLP of Revenue is dismissed. (AY.2014-15)