Sec. 145, of IT Act, 1961 - Method of accounting - The AO established that the sale of finish product was below what the assessee ought to have produced and sold even ignoring the production loss and loss of caustic soda and soda flakes during the chemical process. The entire issue was purely factual in nature based on the evidence on record. When the two revenue authorities and the Tribunal had concurrently decided the issue based on appreciation of evidence on record, no question of law arises and accordingly Appeal of assessee dismissed. Assessee filed SLP before Supreme Court but withdrew the same to enable him to take benefit of the Government scheme. - PR. CIT V/s HIMANSHU CHANDULAL PATEL - [2020] 273 TAXMAN 087 (SC)