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2012 (11) TMI 1115 - AT - Income TaxAdditions u/s 68 - introduction of unaccounted money in the books of accounts - Held that:- The assessee had accepted share application money through banking channel and had filed details regarding the companies. - AO without going into the documents and without conducting any enquiry rejected the details and made the addition - CIT(A) has rightly deleted the additions - Decision in the case of Goel Sons Golden Estate Pvt. Ltd. [2013 (4) TMI 571 - DELHI HIGH COURT] followed - Decided against the revenue.
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