Held by the Court that, as it is accepted by Assessee that the bogus share capital received on different days amounted to Rs. 5.72 crores; which was not returned or refunded, hence assessee’s contention that there was rotation of money and only bogus share capital of Rs. 1.55 crores should have been added as undisclosed credit under Section 68 of the Act is not sustainable (ITA No. 27 of 2019 dt. 16-01-2019) (AY. 2002-03)