The assessee company merged with Capgemini with effect from 1-4-2020 pursuant to NCLT order dated 24-6-2021. Despite being informed, the AO passed assessment in the name of the erstwhile entity. The DRP upheld the order. Tribunal held that once the company had ceased to exist on account of merger, assessment framed on a non-existent entity is void ab initio. Held, assessment quashed as invalid. (AY. 2020-21)