A notice under section 148 was issued in the name of a subsidiary company that had amalgamated with the assessee. The Assessing Officer (AO), who was duly informed of the amalgamation, proceeded on the basis that the subsidiary had failed to file its return of income. The High Court observed that the AO had himself admitted in an affidavit that the subsidiary was not required to file a return from the appointed date of amalgamation. It held that as the entire basis for the notice had collapsed, the notice issued to the non-existent entity, and the resulting reassessment order, were quashed. (AY. 2013-14 and 2014-15)