No Evidence Found Linking Assessee to Bogus LTCG from Penny Stocks; Section 68 Addition Not Made.

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....Bogus LTCG - Addition u/s. 68 - penny stock - assessee placed all evidence - a specific query is put up as to whether any of entry operators searched or survey has quoted these assessee's names or not before the Departmental Authorities - there is no such material in the case file indicating search as statement - no addition - LTCG allowable....