https://www.taxtmi.com/caselaws?id=186983 Books of account cannot be rejected merely because the cash book was not produced during survey, unless mala fide withholding is shown; where a bona fide reason exists and no mala fide finding is recorded, rejection is not justified. A minor discrepancy between the books and the return, especially when part of it is explained in writing and the balance is attributed to a totalling mistake, is also insufficient on its own to discard the book version. On these facts, the assessee's accounts ought to have been accepted and the earlier order required modification accordingly. en-us Wed, 25 Jul 1984 00:00:00 +0530 Thu, 06 Oct 2016 10:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186983 Books of account cannot be rejected merely because the cash book was not produced during survey, unless mala fide withholding is shown; where a bona fide reason exists and no mala fide finding is recorded, rejection is not justified. A minor discrepancy between the books and the return, especially when part of it is explained in writing and the balance is attributed to a totalling mistake, is also insufficient on its own to discard the book version. On these facts, the assessee's accounts ought to have been accepted and the earlier order required modification accordingly. Case-Laws VAT and Sales Tax Wed, 25 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186983