The assessee had informed the Department about the amalgamation of the erstwhile company with it pursuant to the amalgamation order dated 9-12-2005. Despite such knowledge, reassessment proceedings for AYs 2018-19 and 2019-20 were initiated against the non-existent entity. Since the amalgamation had taken effect from 1-4-2005, proceedings under sections 148A and 148 and consequential assessment orders were held wholly without jurisdiction, non est, and a nullity and were quashed. (AY. 2018-19, 2019-20)