2007 (10) TMI 267

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..... both have concurrently found that there were no banking facilities for making the payment by way of cheque - Considering the concurrent finding, appeal of revenue is dismissed - 22 of 2007 - - - Dated:- 11-10-2007 - Y.R. MEENA and Ms. ABHILASHA KUMARI J. Manish R. Bhatt for the appellant. JUDGMENT 1. Heard learned counsel for the appellant. 2. Following question is proposed fo .....

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..... of Income-tax (Appeals) was justified in holding that payments made by assessee is covered by exceptional circumstances as prescribed by Rule 6DD(j) and as circulated by CBDT by the above circular, we uphold his order." 4. Whether there was compelling reasons to make payment in cash or not is basically a question of fact. The Commissioner of Income-tax (Appeals) as well as the Tribunal, both h .....

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