On writ the assessee   contended  that the notice under section 148 was issued in the name of non-existent assessee which since had merged with another entity under the order passed by the National Company Law Tribunal and therefore null and void.Allowing the petition, the Court held that   the notice issued by the Assessing Officer under section 148 to the non-existent assessee was untenable. Order and  the notice was quashed and set aside.(AY. 2014-15)