Cases and circumstances in which payment in a sum exceeding ten thousand rupees may be made otherwise 409 than by a crossed cheque drawn on a bank or by a crossed bank draft No disallowance under sub section (3) of Section 40 A shall be made where any payment in a sum exceeding ten thousand rupees is made otherwise than by crossed cheque drawn on a bank or by a crossed bank draft in the cases and circumstances specified hereunder, namely: XXX XXX XXX XXX (j) in any other ease, where the assessee satisfies the Assessing Officer that the payment could not be made by a crossed cheque drawn on a bank or by a crossed bank draft (1) due to exceptional or unavoidable circum stances; or (2) because payment in the manner aforesaid was not practicable, or would have caused genuine difficulty to the , payee, having regard to the nature of the transaction and the necessity for expeditious settlement thereof, and also furnishes evidence to the satisfac tion of the Assessing Officer as to the genu ineness of the payment and the identity of the payee.