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2006 (7) TMI 134 - KERALA HIGH COURTBenefit under rule 6DD(j) - genuineness of the payment and the identity of the payee - Assessing Officer disallowed 50 per cent, of the payments which were made otherwise than by way of cheques and made in violation of section 40A(3) - there was absolutely no material furnished by the assessee so as to satisfy the Income-tax Officer about the genuineness - When it is for the assessee to satisfy the Income-tax Officer about the existence of the circumstances which would entitle him to claim deduction for a particular expenditure, he cannot, without producing any material, simply accuse the assessing authority of not having given him any opportunity to produce confirmation letters from the dealers, etc. The first appellate authority was in error in merely accepting the argument on behalf of the assessee without any material in support of the same and deleting the disallowance of the deduction – assessee’s appeal dismissed
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