Allowing the appeal, that according to the records, the assessee had pursuant to the orders issued under section 391 to section 394 of the Companies Act, 1956 by the Punjab and Haryana High Court and the Bombay High Court was amalgamated with S with the appointed date as October 1, 2011. Admittedly, the assessee had informed the Assessing Officer by letters dated May 4, 2013 and May 14, 2013 that it was amalgamated with S with effect from October 1, 2011. The assessee had also by its letter dated May 14, 2013 addressed to the Commissioner, Gurgaon, brought the fact of its amalgamation with S to his notice, along with a request that its case might be transferred to the Commissioner, Mumbai, who exercised the requisite jurisdiction over the case of the amalgamated company, S. Despite having been informed about the fact of amalgamation, with effect from October 1, 2011, the Assessing Officer had issued the notice under section 143(2), dated August 7, 2013 in the name of the amalgamating company. No notice under section 143(2) was ever issued by the Assessing Officer to the amalgamated company S. Neither the issuance of the notice under section 143(2) to the amalgamating company, a non-existent entity, could be construed as a notice issued to the amalgamated company, nor be validated bringing it within the realm of a procedural irregularity within the meaning of section 292B of the Act. The non-issuance of a notice under section 143(2) to the amalgamated company, S would render the assessment framed by the Assessing Officer under section 143(3) read with section 144C(13), dated January 30, 2017 invalid and void ab initio. Accordingly, the assessment framed by the Assessing Officer was thus quashed for want of jurisdiction. (AY. 2012-13)