Effect on mat credit due to increase in valuation of closing stock

If the closing stock increases then check the effect of this item on book profit under MAT presuming if it increases the book profit as per MAT you need to pay tax on MAT have you not received notice of demand under sec 156 for the same along with the assessment order ? in that amount demanded would be mentioned  wait for others to respond on the same 

Actually, AO has passed order that MAT credit should be restricted to the extent of Addition made. But primary whether book profit is aafected or not by order of AO. 

Can AO change the book profit b increasing valuation or he has to accept book profit it is primarily calculated as per applicable standards and Schedule VI/III of Companies Act 1956/2013?

then here it means that book profit as computed by you  during the filing of original return has undergone a change and MAT Credit  carry forward is restricted only to that extent as specified by AO

Please reply this:

"Can AO change the book profit by increasing valuation or he has to accept book profit it is primarily calculated as per applicable standards and Schedule VI/III of Companies Act 1956/2013?"

Also quote any case law  or provision for supporting answer.