Tribunal held that the addition under section 69A could have been made only if no explanation regarding the source of such income was offered or the explanation offered by the assessee was not satisfactory in the opinion of the Assessing Officer. The assessee had given a complete explanation regarding the source of entries recorded in the diary, which were explained to be part of unrecorded sales and the Assessing Officer also did not object to the explanation. Therefore, the addition could not be made under section 69A and if the addition could not be made under section 69A , the provisions of section 115BBE were not be applicable. Thus the addition sustained by the Commissioner (Appeals) under section 115BBE was not in accordance with law and the surrendered income had rightly been included in the sales of the assessee and all the expenses had rightly been set off against the surrendered income. Therefore, this sum being business income, the assessee was also eligible for deduction under section 80JJA (AY.2016-17)