Assessee and his family was engaged in money lending business During course of survey conducted upon assessee, promissory notes were found against which assessee family advanced loans. On basis of these notes, it transpired that there was change in debtors’ balances as on 31-03-2016 and debtor’s balances as on 15-09-2016-Since assessee could not explain said difference, it agreed to offer same in his return of income to extent of certain amount whereas balance sum was offered in hands of assessee’s son.  Assessee treated same as interest income and offered additional income as business income and paid due taxes thereon.Assessing Officer held  that since assessee could not substantiate fact that advances were out of money lending business, income was assessed as undisclosed investments under section 69. On appeal the Tribunal held that  there is  nothing on record that assessee had any other sources of income. Any discrepancy in debtors, in such a case, would be part and parcel of assessee’s money lending business and it could very well be said that discrepancy had arisen out of unaccounted income earned by assessee from this business only, and therefore, same would be taxable as business income only.   On facts, assessee had correctly offered additional income as business income only and provisions of section 69 read with section 115BBE would have no application.  (AY. 2017-18)