Regarding the ₹32.25 lakh loan from Mr. Pulak Kalita, the assessee produced the creditor’s bank statement, PAN/details, confirmation and evidence of his agricultural land and agricultural income. We observe that the alleged sum has been received from Mr. Pulak Kalita. Bank statement of Mr. Pulak Kalita is placed at page 12 and it is a joint account held by Mr. Pulak Kalita and the assessee. Assessee has also furnished the copies of Agricultural land holding of Mr. Pulak Kalita and source of Agricultural income. In this case, Assessing Officer was not satisfied with the creditworthiness of Mr. Pulak Kalita.