Sec 269ss of income tax act

In my openion It will be trated as violation of section 269SS

1. as DD was drawn from bank account of B 

2. Amount was recorded as loan passing journal entry in the books of Mr. A will be trated as book entry transaction

3. if book entry is bonafied violation will no result in penalty under section 271D and Section 271E

4. for section 269SS and 269T reporting is based on “Accepting / repayment of loans other than account payee cheques / draft”.

Please find out case laws relating to section