Creditors wrongly added back in the Income

Aman Sachdeva (12 Points)

06 March 2023  
In case of one of my clients, the IT department has wrongly added back creditors in the Income. However, the creditors were genuine and has been paid off during the course of the proceedings. We have attached the copy of the cheque and bank statement of both the parties in our reply. Can anyone help us with the case law in favour of the assessee?