Order of NCCT was issued on 18th April, 2022. By virtue of the order, the scheme of amalgamation between PT (P) Ltd. and CS (P) Ltd. was sanctioned. Appointed date was specified as 1st April, 2020.Therefore, Section  170A enables the transferee or successor to file the modified return within a specified time. Limit. Option to file the modified return under S. 170A had not been enabled in the portal. Assessee filed return on 14th March, 2022 which was revised on 24th Aug., 2022. In view of the scheme of amalgamation having become effective and thereby operational from 1st April, 2020, the assessee’s consolidated return of income, after its amalgamation, should have been the basis for assessment based on the scrutiny. Further, the issuance of an assessment order within about two days from the receipt of the reply to the show-cause, in a matter relating to about 59 additions to income, constitutes a further reason to interfere with the impugned order. It is open to the respondents to issue fresh notices and make a reassessment on the basis of such consolidated return of income. (AY.  2021-22)