Account of a sister concern of the assessee showed that payments in excess of Rs. 20,000 were made to it in cash. The assessee subsequently filed a revised account showing that each of the payments was less than Rs. 20,000. This was coupled with an affidavit of the accountant stating that the earlier account was incorrect. The lower authorities held that the revised account was fraudulent and filed only to avoid the addition under section 40A(3). Held that where the lower authorities had perused the revised account and reached a conclusion that they were fraudulent, High Court could not reappreciate such evidence and reach a contrary conclusion of fact. Appeal of assessee is dismissed. (AY. 2012-13)