Held that the assessee derived income from only one source. The Assessing Officer did not go further to disprove the claim of the assessee. It is a general practice in trade that income generated is either ploughed back into the business in the form of stock-in-trade or receivables, or is spent for other purposes like the acquisition of assets outside the business. In this case, during the course of survey, except for the difference of stock, no other investment in any other asset was found. Therefore, the explanation offered by the assessee appeared to be plausible. The excess stock found during the course of survey did not have any independent identity as the asset was a mixed part of the stock found on the business premises of the assessee, which represented business income. The Assessing Officer ought to have accepted that explanation and assessed the income under the head profits and gains of business or profession and not as unexplained investment under section 69B of the Act.(AY.2018-19)