Held that  during a survey under section 133A carried out at the assessee’s premises, the husband of the assessee in a statement recorded under section 133A / 131 admitted unrecorded income in the case of his wife, the assessee, which consisted of property advances  and cash and there was no other known or unknown source of business. Subsequent cash recoveries were made from such trade advances and the cash admitted was incorporated in the regularly maintained books of account. The net effect of the accounting entries and the treatment of the sums was that the unrecorded trade advances and cash in hand were brought in the books of account and formed part of business assets and thereafter used in its day-to-day business. The additional income was in the nature of business income and did not fall under section 68 or section 69A of the Act and consequently section 115BBE could not have been invoked. Therefore, the Principal Commissioner was not justified in invoking the provisions of section 263 of the Act.  (AY. 2017-18)