Assessee-company by a communication dated 28-4-2021 informed Assessing Officer about factum of non-existence of company Elitecore Technologies Private Limited (“ETPL”  on account of its amalgamation with assessee-company with effect from 29-9-2015 and emphasized that since notice had been issued in name of a non-existing entity, same was non est and void ab initio. Despite objections of assessee, Assessing Officer issued a fresh notice requiring non-existent entity to show cause as to why proposed variation be not made and passed assessment order against it followed by penalty notice and demand notice. High Court  held that since notice under section 148, assessment order as also penalty notice and demand notice had been issued in name of a non-existing entity despite having been informed about factum of amalgamation, assessment order and notices were untenable and set aside.  (AY. 2013-14,  2014-15)