Assessee-company had a scheme of amalgamation under which erstwhile/transferor company, ‘H’, stood amalgamated with assessee pursuant to order passed by NCLT. Assessee intimated amalgamation to Assessing Officer by letter dated 2-3-2023. Despite intimation, the Assessing Officer issued notice and passed the order. On writ, the court held that the Assessing Officer committed jurisdictional error by issuing notices and passing the assessment order in the name of a non-existent entity, rendering the assessment order, demand notice, penalty notice and underlying notices void. (AY. 2022-23)