Post amalgamation, for assessment year 2012-13 M/s. Intelenet Global Services Pvt. Ltd. filed its income tax returns on 30th November, 2012 and revised its return on 31st March, 2014 for the period 1st April, 2011 to 6th July, 2011. Its assessment was completed under ection 143(3) of the Act vide order dated 23rd September, 2016. M/s. Intelenet Global Services Pvt. Ltd. had filed returns for the period from 7.07.2011 to 31.03.2012 on 30th November, 2012 and revised returns on 31st March, 2014. Its assessment had been completed under Section 143(3) of the Act under order 31st January, 2017.  Notice dated 30th March, 2019 under section 148 of the Act for the assessment year 2012-13 in the name of TSPL had been issued by respondent No. 1 directing to file return of income within thirty days stating there is reason to believe that income chargeable to tax had escaped assessment,, without realising that said company was a non existing entity.   The petitioner challenged the assessment order and the notice of demand raised against the petitioner .  Allowing the petition the Court held that  reassessment order was passed against an amalgamated company (Non -existing ) company is not procedural defect .   Mere participation of the assessee in the assessment proceedings is of no effect as there is no estoppel against law-  Such a defect cannot be cured by invoking section 292B . A Writ Petition can be filed in the Bombay High Court against an order passed in Delhi if the assessee is based in Mumbai. The litigant has the right to go to ‘a Court’ where part of cause of action arises.  Accordingly the order was quashed .   Relied on   Kusum Ingots and Alloys Ltd v . UOI AIR 2004 SC 2321  Navinchandra Majithia Vs. State of Maharashtra (2007) 7 SCC 640 ,  Wills India Insurance Brokers Pvt. Ltd. v . Insurance Regulatory and Development Authority Writ Petition No. 2468 of 2010  dt 7-3 -2011 ( Bom) (HC) (AY. 2012 -13 )  ( WP. No. 950 of 2021