Section 69,69C & 153A of the Income Tax Act,1961– Addition made by AO under section 68 cannot be sustained as assessee having explained the nature and source of cash credit on account of sale proceeds of shares credited in his bank account and furnished all evidence comprising contract notes,brokers ledger,demat statement,banking details etc in support of genuineness of the transactions and the AO having neither produced any evidence whatsoever to prove the allegation that unaccounted money changed hands between the assessee and the broker or any other person nor proved that the assessee has taken any type of accommodation from any person or the so called entry providers to introduce unaccounted money in the books in the guise of long term Capital gains– Vijayrattan Balkrishan Mittal vs. Deputy Commissioner of income tax [2020] 203 TTJ (Mumbai) 288