Assessee purchased land and on demand of sellers made payment in cash amounting to Rs. 12.50 lacs and Rs. 1.33 lacs towards part of sale consideration which was incorporated in sale deed. Assessing Officer disallowed  payment applying provisions of section 40A(3). On appeal the Tribunal held that   sellers were identified and admitted receipt of cash payment before registering authority under due process and Assessing Officer did not dispute same.  On facts disallowance of cash payment is deleted.  under section 40A(3) deserved to be deleted. (AY. 2012-13)