Dismissing the appeal of the assessee the Tribunal held that ; The assessee set up a devise to introduce unaccounted money through various shell companies in the form of share capital at a premium. The manner of issue of the shares through these companies, the manner of providing confirmation on the letter pad, the manner of maintaining the annual accounts and the manner of submitting the bank accounts on the letter pad or on a computerized print out to give it a semblance of originality to defraud the revenue shows the whole picture how the accommodation entries are routed through shell companies as share capital to evade taxes. ( ITA No. 4520/Del/2009 and 613/Del/2013, dt. 28.04.2018)(AY. 2006-07)