Assessee disclosed sale of shares pertaining to PS IT I&SL  as long term capital gains . Assessing Officer held that  scrip of PS IT I&SL was used for providing accommodation entries to several parties, which was also banned by SEBI for its illegal activities. AO applied test of human probabilities and declared long term capital gain shown by assessee as non-genuine. CIT(A) confirmed action of Assessing Officer . Tribunal also affirmed the order of the lower Authorities relying on the ratio in  CIT v. Durga Prasad More (1971) 82 ITR 540 (SC )  (AY. 2015-16)