Held that since first notice was issued against transferor companies which stood amalgamated, thus, said notice and action was void in nature, and accordingly, same vanished in thin air and relevant dates for issuance of said notices were of no relevance for counting limitation. Merely because some time was consumed in centralising and handing over relevant incriminating material to Assessing Officer having jurisdiction, petitioner would not come out of rigors of proviso to section 153B.  Notice is not barred by limitation.  (AY. 2012-13 to 2017-18)