Assessing Officer held that the assessee had indulged into script of shell company and had claimed long-term capital gain on sale of shares and made addition under section 68 holding that entire transaction was bogus.  On appeal the Tribunal held that the assessee produced copy of transaction statement for period from 1-6-2001 to 1-10-2010 to show that investment was made in year 2000-01 and shares were retained for more than ten years and were sold after such long time such investment was not bogus or investment made in penny stock. On appeal by Revenue High Court affirmed the order of the Tribunal. (AY. 2011-12)