The company Siri Drugs India Pvt Ltd  got merged with the assessee-company under the scheme of amalgamation with effect from 1-4-2015. As a consequence of the dissolution of the said company, the transferor-company i.e. Siri Drugs India Pvt Ltd    became non-existing and only the transferee-company remained in existence along with the assets and liabilities of the amalgamated company. Though Siri Drugs India Pvt Ltd    stood dissolved with effect from 1-4-2015, notice under section 148A(b) was issued in the name of the said non-existing company i.e. Siri Drugs India Pvt Ltd    alleging escapement of income for the assessment year 2016-17. The assessee raised objection as to the veracity of the notice as it stood issued against the company which ceased to exist and which became non-existing since 1-4-2015. However, the Assessing Officer ignoring the said fact held that it was a fit case for issuance of notice under section 148.On writ the Court held that  Pursuant to the approval of the scheme of merger given by the High Court, the transferor company i.e., DG (P) Ltd. has become extinct w.e.f. 1st April, 2015; notice under ss. 148A and 148 in the name of  Siri Drugs India Pvt Ltd,  being bad in law, are quashed and set aside.  Followed  PCIT  v. Maruti Suzuki India Ltd. (2019) 309 CTR 433/   180 DTR  185 / 416 ITR 613 (SC), a CLSA India (P) Ltd. v. Dy. CIT (2023) 7 NYPCTR 174 (Bom) (Bom)(HC), Spice Infotainment Ltd. v. CIT [2012] 247 CTR 500  (Delhi) (HC).(AY.  2016-17)