The Assessing Officer disallowed liability of sundry creditors and added the amount to the assessee’s income under section 41(1), which was affirmed by the CIT(A). Before the Tribunal, the assessee filed confirmation of parties. Tribunal held that since assessee had filed voluminous details which included confirmations, sample invoices and bank statements showing subsequent payments to creditors which required verification as the same were neither filed before the Assessing Officer nor before the Commissioner (Appeals), the matter was to be restored back to the file of the Assessing Officer for fresh adjudication. (AY. 2020-21)