Notice regarding disallowance of expenditure u/s 40a(3)

An assessee made payment of Rs. 61,000/- on 14.05.2009 in cash to a party towards purchase of building repair material. Now he received notice u/s 143(1) for the A.Y. 2009-2010 from IT deptt. that he has violated rules of section 40A(3) and these expenditure would be disallowed and will be added back in income of the assessee.

I want to know that is there any way to prevent disallowance under section 40A(3) in this case. plz reply its urgent.