The AO passed assessment orders in the name of RPEL and RPPL despite having been intimated that these companies had amalgamated with RIL. The assessee produced inter-parte documents and computation notes showing that the AO was aware of the merger. The Court held that once the AO is informed that the amalgamating company ceased to exist, any proceedings against such entity are void ab initio, even if the amalgamated company participated. Following CIT v. Maruti Suzuki India Ltd.(2019)416 ITR 613  (SC), the orders passed against non-existing entities were quashed as bad in law. Revenue, however, is free to proceed against the amalgamated company in accordance with law. (AY.  1992-93 to 1995-96)