Tribunal held that the AO had wrongly considered the two deposits against the sale of shares which was contrary to the facts available on record. Accordingly the AO had made the addition for the sale of shares is on wrong assumption of facts, hence liable to be deleted.  Tribunal also held that there was no ambiguity in the direction of the Tribunal to verify the purchase and sale of shares but the AO in his assessment order had held that the assessee had not declared the sale of shares resulting bogus long-term capital gains though there was no such direction in the order of the Tribunal. Hence, authorities below had exceeded the direction issued by the Tribunal which was unwarranted. (AY. 2001-02)