The Hon’ble Calcutta High Court decided an appeal under S. 260-A of the Act dealing with the question whether the reopening of the assessment was valid in law, inasmuch as, the notice was admittedly sent to a non-existing entity. It was observed that the assessing officer was aware of the amalgamation even at the time when proceedings were initiated under S. 147 of the Act pursuant to the notice dated 6.12.2018. Apart from that in the reasons to believe which was appended to the notice the AO has specifically referred to the details regarding the amalgamation. Therefore, the submission of the Revenue was not accepted. Further, so far as filing of return in the name of the assessee company prior to its amalgamation was an event which could not be avoided by the assessee and in any event mere filing of such return cannot be taken to be a ground to cure the inherent defect which goes to the root of the matter. Accordingly, the appeal was dismissed.(AY. 2011-12)