Dismissing the appeal of the revenue the Tribunal held that in order to get books of account audited under section 142(2A), law mandates prior approval of Chief   Commissioner or Commissioner, while in proviso to section 142(2C), sole power is vested with Assessing Officer for granting extension of time to get accounts audited. On the facts extension of time to get accounts audited was not given by Assessing Officer but by Commissioner, said extension is beyond powers vested in Commissioner as per statute and, thus, assessment completed after due date was void ab initio. (AY. 2007-08, 2008-09)