Held that  a copy of the dissolution deed was also filed and the reply of the assessee was duly acknowledged by the Assessing Officer on March 18, 2019. The assessee has intimated the Assessing Officer at the earliest possible opportunity about the dissolution of the assessee-firm, but the Assessing Officer still issued notices in the name of non-existing entity and passed the order against such entity, therefore, the assessment order is without jurisdiction and is set aside.  (AY.2012-13)