Dismissing the appeal of the Revenue the Tribunal held that  a remand report was furnished by the Assessing Officer during appellate proceedings before the Commissioner (Appeals), who, after looking into all the evidence and documents stated that all the evidence was before the Assessing Officer in the original assessment proceedings and did not require any further investigation into the matter. After considering all the evidence on record and the capacity of the investors who had sufficient own sources, the Commissioner (Appeals) deleted the addition. Order of CIT (A) is affirmed. (AY.2012-13)