Sec.142(2a)-income tax act

Throgh this section the legislature has given an option to the AO to order for a special audit of the assesse (previous approval of CIT is required) if before procedding of Assessment. The ground on which he can provides order are below. 

• any complexity in acounts and nature of transation( Complexity mean tharansation have material effect on accounts and are not clear from ineterpretation or have some doubt in this reagrds or in unusual in nature or extraordineary which give raise to doubt about the trasaction) 
• volume of the accounts(some trsansation are repetatively done in account which create doubt in relation to related party transaction etc,)   
• doubts about the correctness of the accounts,(Transaction looks like bogus or only adjustment entry for settling the amount)   
• multiplicity of transactions in the accounts or   
• specialized nature of business activity of the assessee,  and  
• the interests of the revenue, (its is based on th judgement of A.O)

​Hope u got clarified.

Regards 

Spread Knowledge to Get Knowledge