1977 (6) TMI 45

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....ash: 16th May 1972 Rs. 5,000 M/s. Kesho Ram Govind RamAgra 12th June 1972 Rs. 4,000 M/s. Kesho Ram Govind RamAgra 26th June 1972 Rs. 3,000 M/s. Kesho Ram Govind RamAgra 11th July 1972 Rs. 3,000 M/s. Kesho Ram Govind RamAgra 19th Feb, 1973 Rs. 3,000 M/s. Jani Ram Girdhari Lal,Agra. The Income-tax Officer requires the assessee to show cause Assistant to why the payments were made by a crossed cheque or a demand draft and why the payments made be not disallowed. The assessee submitted that those parties came late in the evening to receive the payment and as by then there was no alternative left to the assessee except to make the payment in cash, cash was paid to them. To support the contention that those parties required the pa....

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....j from where they catch train forAgra. It was further contended that a perusal of the cash book would show that all such payments appear as last payment in the cash book and the reference in the assessment order that it is not so is incorrect. The copy of the cash book entire have been obtained and they substantiate the contention of the assessee in this behalf. In my opinion all the conditions mentioned in R.6DD (j) are fully satisfied in this case. The assessee has proved the identity of the payees who are income tax payers, he has proved that the payments could not be made by a crossed cheque or bank draft due to exception or unavoidable circumstances and the payment otherwise by cash would have caused genuine difficulty to the Commissio....