Court held that  the order under section 142(2A) was made by the assessing authority on April 17, 2000 directing the assessee to get the special audit completed and furnish the report on or before July 31, 2000. The difference between these two dates was 105 days. If these 105 days were added to the last date before which the audit report was furnished, viz., July 31, 2000, the date of assessment would get extended up to November 13, 2000. The assessment for the block period was made by the assessing authority admittedly on November 13, 2000 itself and therefore the assessment was within limitation. The contention of the assessee that the period of exclusion should be computed from the date on which the order under section 142(2A) of the Act was served upon the assessee, viz., on April 20, 2000 till July 31, 2000 which was 102 days only and therefore, the assessment order passed on November 13, 2000 was barred by limitation was contrary to the clear and bare language of the provisions of the Act which employed the word “directs the assessee to get his accounts audited”.( BP. 1-4-1988 to 1-7-1998)