1977 (1) TMI 66

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....nd sale of Bardana. The assessment year under appeal is 1975-76 of which the relevant previous year is the Dewali Year. 2. The only contention canvassed on behalf of the assessee before me is that the payments aggregating Rs. 15,790 were admissible deductions in view of the provisions of Rule 6DD of the Income-tax Rules, 1962. The assessee had purchased Bardana from the following persons and ma....

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....were not pressing circumstances necessitating the payments by cash and Rule 6DD was not attracted. In that view, he disallowed the claim of the assessee. 3. On appeal before the Appellate Assistant Commissioner of Income-tax, the assessee filed certificates from these parties stating that they had no bank accounts and that they required cash payments because they had to pay cash to the persons ....

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....were not prepared to accept crossed cheques or crossed bank drafts. It was further submitted that the assessee produced evidence in support of these contentions and the authorities below were not justified in disallowing the payments which were otherwise genuine and were made in cash due to unavoidable circumstances. 5. On behalf of the revenue, reliance was placed on the orders of the authorit....