The Tribunal held that the assessee is not permitted to follow cash system of accounting for some of items while following mercantile system of accounting for rest of items in computation of income chargeable under head profits and gains of business or profession or income from other sources as mixed system of accounting has lost statutory mandate with effect from assessment year 1989-90 in view of amendment to S. 145.  Statutory provisions under Act would prevail over any observation/objection/remark of audit party of CAG.(AY. 2007-08)