In course of survey proceedings, assessee surrendered certain amount as undisclosed investment in stock.  Assessing Officer completed assessment wherein tax was charged at normal slab rate. Subsequently Assessing Officer passed a rectification order under section 154 by holding that section 69 was clearly attracted in assessee’s case and, thus, tax was to be charged in accordance with section 115BBE at rate of 30 per cent.  Tribunal held that  the Assessing Officer had not invoked provisions of section 69 at first place while passing assessment order under section 143(3), therefore provisions of section 115BBE which were contingent on satisfaction of requirements of section 69, could not be applied by invoking provisions of section154 of the Act. (AY. 2014-15)