Loan conversation to gift benami transaction

it assessess loan from bank rs:30 lacs after
1 loan amount rs:15 lacs to son transfer through on bank mode year:18-19
2.loan amount rs:15 lacs to daughter tranfer through on bank mode year:18-19





assessess loan amount to son rs:15 lacs and loan amount to daughter rs:15 lacs converter to gift transaction f.y.23-24
question:
assessess above mentioned benami transaction treatment