Tribunal held that though the notice directing special audit referred to accounts of both AY 2008-09 and 2009-10, the financial statements of only AY 2009-10 were considered for special audit.  Thus, the AO did not apply his mind and mechanically adopted the figure of AY 2009-10 and passed the order under section. 142(2A) of the Act for AY 2009-10 without realizing that he is dealing with AY 2008-09.  Therefore, the Tribunal noted that if the period taken for special audit is not excluded, the assessment order passed by the AO would be time barred.   Further, the Tribunal remarked that even though order under section 142(2A) of the Act is not appealable, it is well within the rights of Tribunal to consider all material aspects which were considered while framing the assessment order.  Accordingly, since the order framed under section 142(2A) was not for concerned AY 2008-09, the Tribunal quashed the assessment order as it was barred by limitation.  (AY.  2008-09)