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has been communicated by the Postal Department. The comments from the Postal Department, as above, raised doubts regarding the genuineness or whereabouts of the person to whom the letter was sent. "Left without address", on the other hand, shows that it was found that the person to whom the letter was addressed, was present at the place, but has left without further intimation to the Post Office about his new address. As such, in order to understand the evidence, a specific response ought to have been obtained by the Assessing Officer from the Postal Authorities. Else, it does not stand established that the donor/lender is a bogus entity or a nonexistent entity, or that their identity has not been proved.