Held that when the creditor himself had stated that the assessee did not owe any liability to him, there was no liability remaining of the assessee towards the party. However, the Commissioner (Appeals), to give a fair chance to the assessee, had directed the Assessing Officer to make enquiries in respect of the liability shown by the assessee. Similarly, in respect of the other two parties, the notices sent to them were received back unserved. The Commissioner (Appeals), though at the first instance, had deleted the additions made by the Assessing Officer he had thereafter directed the Assessing Officer to make further enquiries in this respect. There was no infirmity in the order of the Commissioner (Appeals) in directing the Assessing Officer to make further enquiries. (AY.2014-15)