Assessing Officer passed an order under section 154 and added surrendered amount in book profit. Tribunal held that amount included in book profit of assessee on basis of voluntary disclosure made during course of survey under section 133A, was not supported by any incriminating material found during course of survey, and therefore, it could not have been considered as a mistake apparent on record under section  154 of the Act. On appeal by the Revenue, High Court affirmed the order of the Tribunal. (AY. 2011-12)