Tribunal held that the assessee could only provide confirmation without permanent account number, address, Income-tax return and bank statement of the lender and the status and held that where certain sums of money were claimed by the assessee to have been borrowed from certain persons, it was for the assessee to prove by cogent and proper evidence that there were genuine borrowings as the facts were exclusively within the assessee’s knowledge. He held that merely establishing the identity of the creditor was not enough.  ( AY.2012-13)