AS ASSESSEE TAKEN LOAN FROM BANK (SECURED)RS. 25,00,000/ AND LOANS RECEIVED FROM UNSECURED FROM OTHERS RS. 15,00,000(CHQ) AND RS. 1,00,000/-(CASH) THESE ARE SHOWN UNDER 3CD COLOUM NO 24B SEC 269SS IS COMPULSORY. ALL ITEMS OR UNSECURED ITEMS, CASH RECEIVED ABOVE TWENTY THOUSAND IS DISALLOWED BY ITO OR AT THE TIME OF COMPUTATION. 2. AS ASSESSEE GIVEN LOAN TO OTHERS RS. 1,00,000(CHQ) AND RS. 1,50,000(CASH) THESE ITEMS ARE SHOWN UNDER 3CD COLOUM NO 24B SEC 269T IS COMPULSORY. ALL ITEMS OR UNSECURED ITEMS, CASH PAID ABOVE TWENTY THOUSAND IS DISALLOWED BY ITO OR AT THE TIME OF COMPUTATION. IF ABOVE ITEMS ARE DISALLOWED OR PENALTY IF PENALTY PLEASE TELL HOW MUCH AND WHICH SECTION.