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80. We note that the forensic audit of books of accounts of the Corporate Debtor was ordered by the Adjudicatory authority and the forensic auditor made observations in relation to the purported loan transaction which took place Comp. App. (AT) (Ins.) No. 545, 598 & 600 of 2023 between the Appellant and the Corporate Debtor. The Appellant vide an agreement dated 20.08.2019 had to disburse a loan of Rs 50 lakh to the Corporate Debtor of which only Rs 1 lakh was given to the appellant on 06.09.2019 i.e., the very next day when the oral arguments were concluded before the adjudicating authority. The order admitting CIRP against the Corporate Debtor was passed on 27.01.2020. This was for the first and the last time that the Appellant paid money to the Corporate Debtor. We note from the submissions that after September, 2019 till date, no further loan amount was disbursed to the Corporate Debtor. We do not find anything which prevented the Appellant to disburse further amount under the agreement and it is only after the claims of the operational creditor got rejected the Appellant expressed its intention to continue the business relations with the Corporate Debtor. Incidentally it has been brought to our notice by the Respondent No. 1 that the alleged loan agreement was backdated and unstamped documents.