Held that the assessee-company filed copies of PAN details, memorandum of association and articles of association, audit reports and balance-sheets, bank statement, copies of share application forms along with board resolutions and also confirmation of the companies to whom shares were allotted by the assessee, AO was not justified in treating the amounts received from the said companies as accommodation entries solely on the basis of the statement on an unconnected person recorded behind the back of the assessee and without providing copy of said statement to the assessee. Order of CIT(A) deleting the addition was affirmed.  (AY.2012-13)