Dismissing the appeal of the revenue the Court held that the Assessing Officer has neither conducted any enquiry nor brought any clinching piece of evidence to disprove the evidence produced by the assessee. Merely because share prices were jumped to 4849. 2% within  a span of two years cannot be the ground to treat the sale consideration as cash credit , when the asseeee has produced all relevant documents  before the Assessing Officer.  Accordingly the order of Tribunal is affirmed . ( ITA No. 125 of 2020 dt 15 -1 -2021 ) (AY. 2015 -16)