Unexplained creditors of erstwhile years whether income?

Facts:

Assessee was carrying substantial creditors in their books. AO made addition of these based on noticing differences arising out of confirmation of balances. On facts CIT(A) found that the invoices of these creditors have no correlation to the business of the assessee nor did the assessee could adduce further facts to establish their genuineness thus sustained the additions. On appeal by the assessee -

Held against the assessee that since the genuineness of the creditors could not be proved they get added under section 41(1) as profits subject to tax. 

Applied: 

Commissioner of Income Tax v. T.V. Sundaram Iyengar & Sons Ltd. (1996) 222 ITR 344 (SC) : 1996 TaxPub(DT) 1245 (SC)

Case: Pradeep Sawhney v. ITO 2023 TaxPub(DT) 2547 (Del-Trib)