The assessment was completed under section 143(3) of the Act.   On basis of audit report submitted by PWC, reassessment proceedings were initiated.   A  notice under section 142(2A) was issued directing assessee to get its accounts audited by a Chartered Accountant. The assessee filed the writ petition challenging the direction. Allowing the petition the Court held that since reassessment proceedings had already been initiated against assessee and, moreover, audit report submitted by PWC was also on record, no useful purpose would be served by getting accounts of assessee audited again. Notice was quashed. SLP of Revenue is dismissed. (AY. 2010-11)