The Tribunal accepted the contention of the Assessee that he was an unsuspecting investor that transacted in a ‘penny stock’ with a view to earn a quick profit. Since the involvement of the Assessee in any dubious transaction relating to price rigging or connection with exit providers could not be shown, no addition could be made in the hands of the Assessee even if there were no underlying fundamentals in, or financial performance by, the company whose shares were sold.