Assessee company was amalgamated with another company. Subsequently, a notice under section 148 was issued in name of pre-merger assessee. Assessee filed its reply to aforesaid notice and specifically brought to attention of revenue factum of merger of assessee with another company.  Despite that disclosure being made, revenue proceeded to frame a final order under section 148A(d) as well as to issue notice under section 148, both drawn in name of pre-merger assessee. On writ the Court held that since factum of disclosure of merger had remained uncontested, impugned notice for reassessment issued in name of entity which had ceased to exist could not be sustained.  (AY. 2014-15)