During the course of survey operation assessee declared Rs. 2 crores as additional income. In reply to some questions assessee has categorically given the details of the land with survey number etc. from which he has received excess cash which was not recorded in the books of account and was surrendered during the course of survey and offered in the return which partakes the character of the business income. The AO assessed the surrendered income under section 68 and applied the provision of section 115BBE of the Act. CIT(A) affirmed the order of the AO. On appeal the Tribunal held that the assessee has categorically stated the nature and source of income during the course of survey itself which was offered to tax in the return filed-Therefore, CIT(A) was not justified in confirming the order of the AO taxing the surrendered income by invoking the provisions of s. 68 r/w s. 115BBE. (AY.2017-18)