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2013 (5) TMI 861 - AT - Income TaxAddition u/s 68 - Held that:- The assessing officer has not made any analysis of the details submitted by the assesseee. He has formed his opinion on the basis of the information submitted by the investigation wing, which is a general information and which can only set the machinery of the investigation in motion. The assessing officer has not carried out any investigation, he only discussed the modus operandie of the accommodation entry provider, which has been inferred by him from the information received from investigation wing. Thus the assessing officer has not carried out any investigation on the details submitted by the assessee, therefore, the addition are not sustainable
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