Where additional income in the form of excess stock was disclosed during the course of survey proceedings, the said income shall attract the provisions of section 69. Section 154 shall not be applicable and the said income shall not be treated under section 115BBE of the Act. Reliance was placed on order passed by ITAT in case of Shri Lovish Singhal, Sriganganagar v. ITO (ITA No. 142 to 146/Jodh/2018 dt 25-5-2018,  where it was held that the provisions of section 115BBE of the Act were not applicable if the surrender was made on account of excess stock found during the course of survey.  (AY. 2014-15)