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1. Addition of Rs.83,00,000/- was made by the Assessing Officer on the ground that the assessee had taken accommodation entries towards share application money. Moreover, the aforesaid addition of Rs.41,500/- was made by the AO on the account of estimated commission paid by the assessee @ 0.5% of the aforesaid Rs.83,00,000/-. The assessee filed appeal before Ld.CIT(A), who vide impugned appellate order dated 25.10.2013 deleted the aforesaid additions totaling Rs.83,41,500/- on merits, holding that the allegations of the Revenue regarding accommodation entries taken by the assessee had no basi...