Special audit under section 142(2A) was ordered by Assessing Officer without examining accounts and forming opinion as to complexity of accounts and in violation of principles of natural justice without providing opportunity of hearing to assessee, order appointing special auditor under section 142(2A) was bad in law and extended period of limitation under Explanation 1(iii) to section 153(3) was not available to Assessing Officer and, consequently, assessment order passed in extended limitation period was barred by limitation.  (AY. 2006-07 )