The Assessing Officer referred the assessee’s accounts for a special audit after obtaining approval from the Commissioner. The Tribunal held that satisfaction regarding the complexity of accounts must be that of the Assessing Officer alone and cannot be substituted or supplemented by the Commissioner. Further, the initial period for furnishing the special audit report must be fixed by the Assessing Officer and not by the Commissioner, while extension of time can be granted only in accordance with the proviso to section 142(2C). Since these mandatory statutory requirements were violated, the special audit proceedings were void ab initio and the consequential assessment was rightly quashed. (AY. 2010-11 to 2012-13.)