Hi manoj,
and i can say proudly to you
"IT IS STILL ALIVE"
http://www.exploit-db.com/exploits/11211/
Yes, but it has probably been the only vulnerability of its kind I've seen last year, that was worth reporting too. (I have absolutely no affiliation with this exploit.)
TBH as i am not a expert in this i would like to ask some questions on this ?
Does HTTP request smuggling and HTTP response splitting are the same one?
Yes they're the same, every vulnerability tracker calls things different names for some funny reason. Some sites use what I would call, "whitehat words" while others like exploit-db uses "blackhat words", where the blackhat words doesn't mean it's illegal, it just means it makes sense, and you don't have to think about the meaning, at all.

Straight and simple as it should be.
And reading your post and my recent interest about the http headers,methods and attacks related to that it made me curious to know in deep about the threats faced by a server when it enables methods like
HEAD,OPTIONS etc...
do you have any interesting documents to feed my toughts

?
if you have any please feed me,i'm hungry maxe

and it seems i touched a old dusty question , cough , cough

Most servers has: GET, POST and HEAD enabled by default. HEAD is nice to check if e.g. a directory or file exists, as it will only return the response code and thereby, limit the stress on the webserver.
OPTIONS is enabled on most Apache servers, but occasionally on IIS servers it may not be. (It seems like it depends on the version, but also the company behind.)
TRACE is randomly enabled, and of course you can note it in a pentest report as a low risk but it's worth focusing more on other issues such as SQL Injection, Persistent / Stored XSS, RFI, LFI, etc.