Assessee challenged order passed by Assessing Officer directing it to get its accounts audited through a Special Auditor under section 142(2A) on ground that no opportunity of hearing was given to it before passing impugned order. Revenue submitted that principles of natural justice did not apply to section 142(2A) of the Act.  Court held that since no opportunity of hearing was given to assessee before directing assessee to get its accounts audited, orders were vitiated by failure to observe principles of natural justice. (AY. 2002-03)