Dismissing the appeal of the revenue the  court held that, AO framed assessment on 22-2-2011 on ‘HDTS’ that ceased to exist from 25-7-2008 There was  a letter dated 19-10-2008 filed with the AO informing him that pursuant to the order dated 25-7-2008, ‘HDTS’ had amalgamated with ‘HICS’. The certified copy of the above order of the Court had been filed with the Registrar of Companies on 17-9-2008. It was stated that ‘HDTS’ had ceased to exist and HICS had taken over the liability. The said information was also given to the CIT(A) Copies of those letters were placed before the Tribunal. Despite this, the assessment order was framed on 22-2-2011 against the erstwhile company, i.e., HDTS.  Order of Tribunal is affirmed.