A survey under Section 133A was conducted on the assessee. Thereafter, the assessee voluntarily offered it as additional income for the relevant year. This additional income was included in the return filed, and taxes were paid. The return was selected for scrutiny only to verify a cash tax payment of Rs. 24 lakhs during demonetisation. AO treated both additional income and cash payment as income from other sources and taxed them at 60% under Section 115BBE. Assessee appealed, challenging only the addition of Rs. 24 lakhs and the rate of 60% on the admitted amount, not its taxability. For the first time before the Tribunal, the assessee argued that the additional income was based solely on a survey statement without evidence. Tribunal rejected this, noting no retraction or revised return and no prior plea of non-taxability. On appeal, the Court held that since the assessee neither retracted its admission of additional income nor filed a revised return under Section 139(5), and had consciously declared and paid taxes on said income, it could not, for the first time before the Tribunal, seek exclusion of such admitted income on grounds of lack of corroborative evidence or alleged coercion, and the Tribunal was justified in declining to entertain and allow such a plea. Order of Tribunal affirmed. (AY. 2017-18)