2010 (11) TMI 72

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..... /- was denied on the ground that - payment was made in cash after 17.9.1987 - Some amount was paid after that date by draft; This could have been paid by the cheque also - Held that: - conditions mentioned in Rule 6 DD (J) of Rules, 1962 were satisfied as the payment was insisted by the sellers in cash, their identity as well as genuineness of transaction of payment was not doubted by the Departme .....

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..... ground that: This payment was made in cash after 17.9.1987; Some amount was paid after that date by draft; This could have been paid by the cheque also. 3. The assessee as well as the Income Tax Department (the Department) filed appeals before the Income Tax Appellate Tribunal, Allahabad (the Tribunal). The appeal of the Department was dismissed by the Tribunal by its order dated 29.10.1999 a .....

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