Assessee had discharged initial onus of proving share application transactions in terms of requirements of section 68, onus had shifted on Assessing Officer to dislodge assessee’s documentary evidences and bring on record cogent material to establish that assessee generated unaccounted money and routed same through banking channels in garb of share-application money.  Unless such an investigation is shown to have been carried out, additions would not be sustainable in law since it is trite law that no addition could be made on basis of mere suspicion, conjectures and surmises. (AY. 2009-10 to 2012-13)