Held that share capital received by assessee from two companies was cannot be considered bogus on ground that these companies had not complied by filing returns with ROC and were accommodation entry providers. Companies were in existence in ROC portal and were having huge shares capital and reserves in their balance sheets, non-compliance by these companies itself could not be reason to treat receipt of share capital money as bogus. Reassessment proceedings were quashed and set aside.  (AY.2012-13)