Section 145 of the Income-tax Act, 1961—Method of accounting— It is not appropriate to decide the present appeal on merits as the fresh assessment/remand order has been passed in terms of the order of Income Tax Appellate Tribunal in which the appellant had opportunity to participate in the proceedings and put his case before the Assessing Officer - MADHUR VEGOILS (P.) LTD. V/s ITO - [2019] 9 ITCD Online 99 (RAJ)