Pursuant to a scheme of amalgamation, Sterlite Energy Limited (SEL) stood amalgamated with assessee with effect from appointed date being 1-1-2011. Scheme and order approving amalgamation also provided for dissolution without winding up of SEL. Consequently, from 1-1-2011, SEL ceased to exist.  Assessee during course of assessment proceedings for assessment year 2011-12, brought to notice of Assessing Officer scheme of amalgamation and arrangement.  Further, fact that amalgamation had taken place was known to department because same was referred to in assessment order for assessment year 2013-14. Allowing the petition the Court held that  reopening notices issued under section 148 and reassessment orders passed under section 144 read with section 147 in name of non-existing entity, i.e., SEL, would not be sustainable and same were to be quashed and set aside.  (AY. 2013-14,  2014-15)