An order of assessment was challenged on the ground that the entity to whom notice  was issued and based upon which the order had been passed, did not exist at the time of issuance of notice and passing of the order . Dismissing the petition the court held that, the stand of the petitioner to the effect that proceedings for reassessment ought to have been issued only in the name of OGT was clearly misconceived in so far as the Department had not been put to notice of the factum of amalgamation of OAS with the petitioner OGT till September 14, 2017 and the petitioner had also, by filing a return in the name of OAS and receiving refunds addressed to OAS, furthered the impression that OAS was an existing entity. Thus there was no infirmity in law in so far as the proceedings for reassessment were concerned and they were valid.(AY.2010-11)