Held that the amounts involved had ceased to be the liability of the assessee for a considerable long period of time. The Commissioner (Appeals) had accepted the assessee’s contention that the Assessing Officer did not make necessary enquiry but there was nothing in the statute which prohibited the Commissioner (Appeals) from making further enquiry as he deemed necessary. Thus, the matter was remanded to AO consider the issue afresh after taking into account and examining the factual veracity of submissions of the assessee and material produced. (AY. 2010-11 to 2015-16)