Held that  all the transactions had been carried out through banking channels including those with the depository participant. The Assessing Officer had not established that the loss on account of share trading was bogus or that it was a sham. The attempt of the Assessing Officer to compare the balance outstanding with the share trading loss was mere suspicion. The Assessing Officer failed to point out any discrepancy or error in the accounts which were not even rejected by him. Deletion of addition is affirmed. (AY. 2015-16)