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5.4.9 The financials of the company M/s HPC bioscience have been reproduced by the Assessing Officer in the assessment order. According to said financials, in the financial year 2012-13, the company was having gross turnover of Rs. 4.7 crores and shown profit after taxes of Rs. 2.9 crores. In financial year 2013- 14, turnover of the company decreased to Rs.3.46 crore and profit decreased to Rs.1.24 crores. In financial year 2014-15, the turnover further decreased to Rs.3.09 crores and profit to small amount of Rs.71 lakhs only. In contrast to these financial result as pointed by the AO, the share prices have gone up from Rs. 3.91 in January 2013 to Rs. 63 in the month of April 2014 and thus there was increase of 17 times in the share price. This phenomenal increase in price of the shares without any extra ordinary increase in the profit of the company is against all human probabilities and no investor would buy the shares at such a higher price with decreasing turnover and profit of the company and it could only be possible for the purpose of providing long-term capital gain entry by the entry providers against certain commission income.