Limited revisional review of account rejection sustained where defects were minor and no specific omissions were proved.

Minor defects in the accounts, without proof of any specific purchase or sale omission, were treated as a matter of factual assessment by the Tribunal. The revisional court emphasised its limited jurisdiction and declined to replace the Tribunal's view merely because the estimated addition appeared small or could have been avoided. The Tribunal's finding upholding rejection of accounts and sustaining the addition to taxable turnover was therefore not interfered with in revision.

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Issues: Whether the Tribunal's finding upholding rejection of accounts and sustaining the addition to taxable turnover called for interference in revision.

Analysis: The defects in the accounts were found to be minor and no specific purchase or sale omission had been established. Even so, the question whether the accounts should be rejected and an estimated addition sustained depended substantially on factual assessment by the Tribunal. The revisional court noted its limited jurisdiction and declined to substitute its own view merely because the addition appeared small or could have been avoided.

Conclusion: The finding of the Tribunal was not interfered with in revision, and the addition to taxable turnover was sustained.

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