Dismissing the appeal against single judge in   Mando Automotive India Pvt. Ltd. v Dy. CIT (NO. 1) (2022)442 ITR 433 (Mad) (HC)  held  that in response to the notice under section 142(1) the assessee had twice brought to the knowledge of the Assessing Officer about the amalgamation, the shareholding pattern and certain other details and therefore, the assessee was entitled to contend that the assessment could not be done on a non-existing person. This issue was a mixed question of law and fact. Therefore, the issue as to whether the assessment could have been completed by passing a draft assessment order on a “non-existing entity” was a matter to be decided before the authorities under the Act and not before a court. While dismissing the writ petition filed by the assessee the court had made certain observations which might affect the assessee when it availed of the remedies under the Act and such findings rendered by the court were vacated in their entirety and the assessee was granted liberty to avail of the alternative remedy before whichever authority provided under the provisions of the Act.(AY.2013-14)