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2021 (6) TMI 397 - AT - Income TaxBogus LTCG - unexplained cash credit u/s.68 - HELD THAT:- Both the parties before us stated that both the issues in dispute in original grounds as well as in additional grounds are already covered in the decision of this Tribunal in the case of sister concerns of the Jajoo Enterprises Ltd. [2020 (11) TMI 646 - ITAT MUMBAI] wherein in respect of same fact of the receipt of share application money from companies allegedly belonging to Shri Shirish Chandrakant Shah, this Tribunal had remitted the issue to the file of the ld. AO. Thus the grounds raised by the assessee for both the years are remitted to the file of the ld. AO to decide the same in the light of the aforesaid decision of this Tribunal. Appeals of the assessee are allowed for statistical purposes.
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