Tribunal held that S.145A  have overriding effect on the provisions of S.145 and has further held that the said provisions  are applicable not only closing stock but on inventory i.e. opening and closing stock both and even on purchases and sales  and matter remanded for re computation. On appeal by the revenue the Court held that no substantial question of law. (AY. 20056-06, 2008-09,  2009-10