No addition for Share application money received if Assessee submits names, addresses, PAN of share holders

HIGH COURT OF ALLAHABAD Commissioner of Income-tax Versus Jay Dee Securities & Finance Ltd. IT Appeal No. 328 of 2010 IT Appeal Defective No. 153 of 2010 AUGUST  11, 2011 JUDGMENT 1. We have heard Shri A.N. Mahajan, learned counsel for the department. Shri S.K. Garg has sent illness slip. 2. The certified copy of the order has been filed in the Income Tax Appeal No. 327 of 2010. The defect reported in Income Tax Appeal Defective No. 153 of 2010 for not filing certified copy stands removed. The appeal may be given regular number. 3. In these appeals directed against the o...