The AO proceeded to pass an order u/s 148A(d) and thereafter issued notice u/s 148, reopening the assessment. Aggrieved by the reassessment order, the assessee preferred an appeal before the CIT(A), NFAC, Delhi, who, vide order dated 22.05.2025, confirmed the addition. Whether the reassessment proceedings were without jurisdiction under the Faceless Assessment Scheme, the notice u/s 148 having been issued by the Jurisdictional Assessing Officer. Whether the addition made u/s 69A of the Act on the basis of a third-party excel sheet was legally sustainable. Whether the addition could survive when the books of account, stock records and VAT assessment stood accepted by the Department.