section 144B of the Act was passed on 22/01/2024 by making the additions/disallowances of Rs.6,31,125/- as detailed below- i) Deduction claimed u/s 80D amounting to Rs.2400/- ii) Rs. 6,28,725/- ( Purchase of Immovable Property Rs.72,83,725/- (-) Home Loan of Rs. 66,55,000/- ) treated as unexplained investment u/s 69 of the Act & taxed u/s 115BBE