Held that the Assessing Officer has neither examined the actual mode and dates of payments nor traced the flow of funds or established any cash trail nor conducted meaningful verification with the said suppliers or with the GST authorities to ascertain the authenticity of the transactions and made the impugned disallowance under s. 40A(3), the matter is restored to the AO with a direction to conduct a de novo assessment on this issue after carrying out a proper enquiry regarding various aspects. (AY.2021-22)