Reassessment order in absence of notice u/s. 143(2) is bad-in-law

Suncity Niketan Pvt. Ltd. Vs ITO (ITAT Kolkata) ITAT Kolkata held that passing of reassessment order without issuing any notice under section 143(2) of the Income Tax Act is bad in law and not jurisdictional. Accordingly, order quashed and addition is deleted. Facts- The assessee in this appeal is aggrieved by the action of CIT(A) in confirming the addition of Rs.17,99,28,555/- made by the Assessing Officer by treating credits in the account of the assessee as income of the assessee from unexplained sources. The assessee apart from challenging the validity of the additions made/confirmed by th...