Tribunal held that unaccounted stock found during survey is related to business and thus assessable as business income; assessee having offered additional income on account of stock difference as business income and the AO having accepted the same, the rectification order passed by the AO under s. 154 applying S. 115BBE to the said income is not sustainable. Followed, Hari Narain Gattani v. Dy. CIT (2021) 210 TTJ  771 (Jaipur ) (Trib).  (AY. 2015-16)