JUDGMENT

YASHWANT VARMA, J.

1. This batch of writ petitions and a connected Income Tax Appeal impugn orders of assessment as well as reassessment action initiated by the respondents on the ground of the amalgamated entity having never been placed on notice. The petitioners would contend that despite the respondents having been duly apprised of the factum of amalgamation, no notices were served upon the amalgamated entity and orders of assessment as well as notices of reassessment were maintained in the name of the amalgamating entity. This, according to the writ petitioners, would amount to a fatal defect rendering the final orders and notices as framed being null and void. It was their submission that the impugned action of the respondents would n