M/s Satyam Computers Services Ltd. was merged with the assessee company i.e. M/s Tech Mahindra Ltd. i.e. w.e.f 1-4-2011. Subsequent to the aforesaid merger, the existing proceedings against Satyam Computers Services Ltd. were taken over by the assessee company. The Tribunal found that the A.O in the assessment order had observed, that Satyam Computers Services Ltd. had w.e.f 1-4-2011 merged with M/s Tech Mahindra Ltd. Basis this, the Tribunal concluded that though the A.O while framing the assessment was well informed about the fact that M/s Satyam Computers Services Limited w.e.f 1-4-2011 having merged with M/s Tech Mahindra Ltd. was no more in existence, he had vide his assessment order dated 5-1-2015 chose to frame the assessment in the hands of the said non-existent entity. The Tribunal further found that even the PAN Number stated in the assessment order was of the amalgamating company i.e. M/s Satyam Computers Services Ltd. and thus in sum and substance, it was beyond any scope of doubt that the assessment order was passed in the name of a non-existent entity viz. M/s Satyam Computers Services Ltd. (Supreme Court decision in case of Pr. CIT v. Maruti Suzuki Ltd. [2019] 107 taxmann.com 375/265 Taxman 515/416 ITR 613 (SC) relied on) (ITA No. 7319 & 7156/Mum/2016; ITA No. 4856 & 4909/Mum/2017; dt.30-06-2020)(AY. 2010-11 , 2011-12)