Tribunal held that , the  order passed by the Additional Commissioner did not spell out any reasons exhibiting the complexity of the accounts. The objections raised by the assessee were similar to those of the previous year. Therefore there was no reason to deviate from the finding of the Tribunal in the previous year. Therefore the directions by the Additional Commissioner for special audit under S.142(2A) of the  Act were illegal, invalid and not in accordance with law, the assessment order was barred by limitation and thus quashed. (AY.2010-11)