Allowing the petition the Court held that if a statutory notice is issued in the name of a non-existing entity, entire assessment would be a nullity in the eye of law. Such defect cannot be treated as procedural defect and mere participation of appellant would be of no effect as there is no estopped against law. Such a defect cannot be cured by invoking provisions under section 292B. The notice issued  by the Assessing Officer, without realising that the company was a non-existing entity, directing it to file a return of income within thirty days stating there was reason to believe that income chargeable to tax had escaped assessment. The notice was void. (AY. 2012-13)