Assessing Officer made addition to income of assessee under section 68 on account of unexplained share premium and share capital. On appeal, Commissioner (Appeals) confirmed said order. on appeal the Tribunal held that  the assessee has furnished copy of certificate of incorporation along with MOA and AOA, auditor’s report, balance sheet, trading and profit and loss account as on 31-3-2016 along with notes of financial statement, copy of ITR, share application form, confirmation of account, bank account statement and valuation report as per rule 11UA(2). Accordingly the addition confirmed by the CIT(A) is deleted.  (AY. 2016-17)