Assessee-company ran a hospital. In the course of survey loose sheets were found. The asessee filed the revised return and offered the alleged profits as business receipts.  Assessing Officer held that unaccounted receipts were an unaccounted income of assessee and added same to assessee’s income by invoking provisions of section 68 and taxed same under section 115BBE. CIT(A) deleted the addition. On appeal the Tribunal held that  since assessee had already disclosed unaccounted receipts offered during course of survey in revised return filed, there was no reason to add same again in assessee’s income invoking provisions of section 68 and brought them to tax under section 115BBE. As unaccounted receipts were relating to business operations of assessee’s hospital, they were taxable as business income under section 28; section 68 read with section 115BBE is  not applicable. (AY. 2013-14)