The assessee is trading in maize. He purchased maize from cultivators for which payments were made in cash in excess of Rs. 20,000. The AO held that the  assessee had not produced details like addresses and identity of the persons to whom cash payments were made except producing bills and their names and the name of their village to which they belonged and such declaration was not enough to prove the case of the assessee. He, therefore, made addition by invoking S. 40A(3) of the Act . On appeal CIT (A) confirmed the addition. On appeal following the decision in PCIT v. Keshvalal Mangaldas [2018] |257 Taxman 133 (Guj.)(HC)  If there are entries in the books of account and payment is shown to have been made to farmers and when receipts were also produced but the assessee could not produce the farmers/list of farmers for which a reasonable explanation was also given, no addition could be made under section 40A(3). Accordingly the addition confirmed by the lower authorities is deleted. (AY. 2013-14, 2014-15)