In the result, the appeal of the assessee is allowed
reassessment proceedings under section 147 and 148, and subsequently notices under sections 143(2) and 142(1) were issued. The Assessing Officer added a sum of ₹1,25,93,150/- as unexplained money and ₹16,620/- as interest income. The CIT(A) confirmed the AO's order.", "held": "The Tribunal held that the assessment was framed by the National Faceless