Please Help: INCOME TAX

SIR, A CA IN ALWAR FILLED MY CLIENT'S ITR IN LAST YEAR.AND HE ALSO MAINTAINED HIS ACCOUNTS. IN WHICH DUE TO SHORTAGE OF CASH. HE MADE A ENTRY NAMED 'X' A/C IN UNSECURED LOANS HEADING OF RS. 18 LAKHS IN 2009-10 & 22 LAKHS IN 2010-11. NOW HIS CASE FALL IN SCRUTINY. AND A.O. ASKED FOR NAME OF LOAN A/C'S. PLEASE SUGGEST WHAT WILL WE DO??