High Court by impugned order held that where assessee claimed to have taken loans from his two minor sons and source of loan was stated to be gift received by assessee’s sons from their uncle i.e., brother of assessee, since assessee’s brother categorically stated that he had not given any gifts to anybody, impugned addition made by Assessing Officer in respect of loan amount was to be confirmed SLP filed by assessee against said impugned order is  dismissed. (AY. 2001-02)