Dimension Apparels (P) Ltd. (supra), has dealt with Section 170 (1) and 170 (2), on an entirely different issue, which is clearly discernible from the portion of the judgment extracted herein above. In Dimension Apparels (P) Ltd (supra), the Court has held that the text of Section 170 (2) makes it clear that assessment must be made on the successor (i.e. the amalgamated company) in the event, the predecessor cannot be found. The factual situation in the present case is different from that in the case of Maruti Suzuki (supra). Maruti Suzuki (supra) dealt with the validity of an assessment order under section 143(3), whereas in the present case, notice for reassessment under section 148 is under challenge. In the present case, pursuant to the scheme of amalgamation, approved by this Court vide order dated 20.12.2012, EDIPL was amalgamated with EDPL with effect from 01.04.2012. Thus, the income of EDIPL merged with the income of EDPL with effect from 01.04.2012. On the date of the reassessment notice, therefore, EDIPL and EDPL existed as a single common entity, for the relevant AY 2012-2013, i.e. beginning on 01.04.2012, which is the date of the amalgamation. Petitioner contends that the common notice for reassessment issued in the name of EDPL is bad in law as separate notices are required to be issued in the name of EDPL in its own capacity and in the name of EDPL, as successor-in-interest of EDIPL separately since during the relevant time, i.e., AY 2012-2013, they existed as separate entities. There is no dispute that in the present case, the amalgamating company does not exist on the date of issuance of notice and accordingly, the assessment had to be made in the name of amalgamated company i.e. the petitioner. However, we cannot construe Section 170 (2) of the Act in the manner, the petitioner has urged. The aforesaid provision nowhere requires that two
