Section 263 of the Income Tax Act, 1961 — Revision — When the Department was aware of dissolution of the assessee, it was incumbent upon the Principal Commissioner to take notice of this fact and substitute the successor company while passing the order after giving opportunity of hearing to the amalgamated company as envisaged under section 263, since, this had not been done by the Principal Commissioner. the order against the non existing entities, which ceased to exist on the date of order was void—Durja Vinimay P. ltd. vs. Principal Commissioner of income tax [2019] 76 ITR (trib) 402 (Kolkata)