The Tribunal held that the assessee had filed complete ledger copies of share applicants and other details, including confirmations. The additional evidence filed by the assessee would go to the root of the matter and help in adjudicating the issue. Hence, keeping in mind the principles of natural justice, the evidence was to be admitted, and the matter remanded to the file of the Assessing Officer for fresh adjudication. The matter was to go back to the Assessing Officer for fresh adjudication, as argued by the parties. (AY.  2012-13, 2014-15)