Tribunal held that the Assessee having neither included the amount of unexplained investment detected during the course of survey in his books of accounts nor in his audited accounts nor in his return and merely submitted that he made the said investment out of his undisclosed business income and rental income and offered no explanation regarding the nature and source of the investment, said undisclosed income is liable to tax under s. 69/69B and the tax is leviable under the provisions of s. 115BBE. (AY.2018-19)