Held that the Assessing Officer completed the assessment under section 143 read with section 153A determining the total income on account of unexplained money under section 69 based on seized materials. On further appeal, the Commissioner (Appeals) determined the income of. There was no estimation of income made by the Commissioner (Appeals). The addition  was sustained by the Commissioner (Appeals) based on materials seized during the course of search. The finding arrived by the Commissioner (Appeals) following jurisdictional High Court judgments did not require any interference. (AY.2013-14)