Tribunal held that  the assessee could not file qualitative and quantitative details such as the opening stock, purchases, total sales, closing stock, item-wise and party-wise month-to-month details. In the absence of the current mailing addresses of the parties, it was not possible to summon those parties for cross-examination, which was required to resolve the issue. The order of the Commissioner (Appeals) was set aside and the matter restored to the file of the Assessing Officer for a de novo order after giving the opportunity of cross-examination to the assessee. The assessee was directed to file the relevant documents and evidence before the Assessing Officer.(AY.2011-12)