Assessee need to prove that why payments could not be made by crossed cheques/demand draft or that these were made out of sheer necessity u/s. 40A(3)

There is no dispute that the case of the assessee does not fall within any of the exception provided in rule 6DD of the IT Rules,1962 nor the ld. AR on behalf of the assessee made any such claim before us. Only plea of the ld. AR is that affidavits furnished by the assessee of six persons placed at page 7 to 12 of the paper book and certain documents were not considered by the ld. CIT(A). Indisputably, in this case a survey was conducted in the premises of the assessee on 27.2.2007,when certain impounded documents revealed cash payments exceeding Rs. 20,000/- ea

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