In the result, the appeal is allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
1 Renu Anandani A.Y. 2012-13 4. The Learned CIT confirmed the addition of Rs 3,56,680/on account of online investment when there is no contrary evidence available with him that payment has been made for such investment.AO had considered market rate on the date of transfer to Demat account from physical form and considered it as unexplained investment