Need your valueble insight.

Respected Sir,I want to know that my case under section 142(1) for the asstt year 2023-2024.Sir the assessee was holder the credit card.from your kind authority I want to know that some of the friends and relatives of the assessee has also been used the credit card to purchase their capital goods and after use the credit card paid cash to assessee.but from the bank account it is not found that who has deposited and withdrawal the amount.So you are requested please advise me what can I do and oblige Thanking you 

Regarding the assessee's status, please confirm if they are a proprietor or director. Additionally, specify the source of income (business or other).

Note that if transactions are made via credit card, they must be reported under the cardholder's PAN. If any transactions are unreported in the income tax return, please settle applicable taxes or make necessary adjustments."