Additional ground on jurisdictional issue  of  assessment orders passed in names of amalgamating entities  when the amalgamation approved by court was  informed to Department with date and other details hence the  assessment orders issued in names of non-existent entities  was bad in law. High Court admitted the additional ground  which was raised first time before the High Court and held that the assessment orders passed in names of amalgamating entities is bad in law. Consequently, the appeal orders would also not survive. The question of law framed on January 20, 2025 (Reliance Industries Ltd. v. P.L. Roongta, (2025) 479 ITR 763 (Bom)(HC)  was therefore answered in favour of the assessee and against the Department. Consequently. the Department’s appeal was dismissed as infructuous, the cause or grievance raised in the writ petition would not survive and the writ petition became infructuous. The interim order, if any, passed stood vacated. The assessee’s appeal was allowed only on the ground that the assessment orders under section 143(3) were passed in the name of the amalgamating companies. The Department was given liberty to initiate fresh proceedings against the amalgamated company RIL in accordance with law. Since the assessment orders were quashed, the questions of law admitted by this court in the years 2008 and 2013 in various appeals on the merits were not adjudicated upon. The appeals and interim applications filed by the assessee for the assessment years 1993-1994 to 1995-1996 were allowed, consequently the appeals filed by the Department for the assessment year 1994-1995 and the writ petition filed by the assessee were rendered infructuous. Refer Reliance Industries Ltd v. P.L. Rungta (2025) 479 ITR 763 (Bom)(HC). (AY.1993-94, 1994-95)