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"15. On the facts and circumstances of the case, the learned CIT(A) has
erred, both on facts and in law, in confirming the order passed by the AO u/s
147/143(3), despite the fact that the same being passed in the name of a
nonexistent entity, is illegal and void ab-initio.
16. On the circumstances and facts of the case, the reassessment framed in
the name of M/s. Savera Marketing Pvt. Ltd. which had since amalgamated
with M/s. Shark Packaging (India) Pvt. Ltd. and had ceased to exist in the eye
of law, was non est."
