Assessee filed an original return for A.Y. 2023-24. Pursuant to NCLT approval of amalgamation of its wholly owned subsidiary with the assessee with effect from the appointed date 01-04-2021, the assessee filed a modified return under section 170A on 23-01-2025. But the assessment stood completed on the date of furnishing the modified return. Assessing Officer issued notice under section 143(2) and section 142(1) to the assessee. On writ, the Court held that  since assessment stood completed on the date of furnishing the modified return, the Assessing Officer had to pass an order modifying the total income determined in the completed assessment in accordance with the order of reorganisation, taking into account the modified return, and there was no scope for issuance of a notice under section 143(2) and a notice under section 142(1) for making a de novo assessment. Since notices were not restricted to the modified return of income or to give effect to the order of amalgamation but sought to re-open the entire assessment of the assessee, said notices were quashed.  (AY. 2023-24)