Held that there being no dispute with regard to the fact that the assets which were found during survey not disclosed in the books of the assessee, pertained to the excess stock in which the assessee conducted business, i. e., bullion, gold, jewellery and ornaments, besides, small quantum of excess cash and details of unaccounted expenditure of renovation of the shop, that in the statement of the partners, recorded during survey, they had admitted to the fact that source of investment in the excess stock found was out of the business income of the assessee only and that the Revenue never questioned this admission of the partners of the assessee-firm and accepted it as such. Order of CIT(A) is affirmed. (AY.2014-15)