Income-tax - Where assessee, carrying on business of construction and development of flats, adopted completed contract method of accounting, in view of fact that assessment in question related to period subsequent to amendment made in section 145(2), Tribunal ought to have looked into matter to ascertain whether assessee could adopt completed contract method which was not contemplated under section 145(1) as it referred to method of accounting as cash or mercantile system of accounting and, since, Tribunal failed to do so, matter was to be remanded back for disposal afresh - [2010] 8 TAXMANN.COM 164 (KAR.)