Held that the assessee  produced evidence to prove the genuineness o purchase and sale of shares of JMD Ltd, the AO was not justified in making of addition under S.  68 simply on the basis of general information received from the Investigation Wing, unsubstantiated claim of the AO that the assessee converted his unaccounted money by taking fictitious LTCG in pre-planned manner cannot be accepted de hors any cogent material on record. Reassessment proceeding is affirmed.  (AY. 2011-12)