144 of the Act were issued. Being not satisfied with the replies of assessee, the Assessing Officer made addition of Rs.1,38,99,338/- u/s. 69A of the Act as unexplained credits in his bank accounts and Rs.1,31,58,116/- as bogus purchases, vide assessment order dated 22.05.2023 passed u/s. 147 r.w.s. 144B of the Act. 4. Aggrieved, assessee