The Revenue has raised the following ground:- ‘’Whether in the facts and circumstances of the case and in law the ld. CIT(A) is right in deleting the addition of Rs. 3,98,00,000/- made u/s 68 of the I.T. Act, 1961 without appreciating the fact that the assessee has introduced cash amounting to Rs. 3,98,00,000/- in the form of share capital thorough the racket of entry provider operating in Kolkata, information of which was provided by the Investigation Wing, Kolkata.’’ Therefore, the documentary evidence produced by the assessee cannot be ignored or rejected. Hence, in view of the above facts and circumstances of the case, we do not find any error or illegality in the order of the ld. CIT(A). Thus the appeal of the Revenue is dismissed.