S. 68 : Cash credits – Penny Stock – Loss – Bogus claim of loss on trading of shares – Principles of natural justice – Tribunal erred in relying on coordinate bench decision without examining facts – Organized tax evasion -Exception to CBDT Circular No. 5 of 2024 dt .15 -3 -2024, para 3.1 (h) (2024) 462 ITR 273 (St), applies- Monitory limits is not applicable – Order of the Tribunal was set aside – Substantial question of law was answered in favour of revenue . [S. 143(2), 142(1), 143(3), 254(1) 260A, 268A ]