S. 145 : Method of accounting-Assessee explaining methodology of accounting in respect of sales and value added tax-Commissioner (Appeals) allowing relief-Cognizance of section 145 read with section 145A(ii) and relevant income computation and disclosure standard IV for revenue recognition not taken into consideration-Matter remitted to Commissioner (Appeals) for adjudication afresh taking into consideration section 145 read with section 145A(ii) and Income Computation and Disclosure Standard IV-Commissioner (Appeals) on basis of documents presented before him granting relief to assessee without getting remand report from the A.O. by deleting additions and also granting deduction u/s. 80C-Matter restored to CIT(A) for adjudication of issue afresh after obtaining remand report from A.O. [S. 80C,145A(ii),R. 46A]