The AO assessed the undisclosed income in addition to the income voluntarily declared by the assesses in the statement recorded u/s. 132(4) of the Act. It was observed that the AO made independent addition based on the seized material found during the course of survey actions, that there cannot be income addition on account of voluntary disclosure made by the assessee. Hence the Tribunal allowed set-off of income declared by the assessee in the statement recorded u/s. 132(4) of the Act out of undisclosed income computed by the AO as otherwise it would amount to double addition for the same lapse found in the Books of Accounts of the assesses.  (AY. 2013-14, 2014-15, 2016-17)