( 1 ) WE are not impressed, in the first place, by the submission that in any event, the assessment in respect of the concerned assessment year has become time-barred. Nor do we find any justification for interfering with the order of the High Court that has summarily dismissed the appellants writ petition. We have seen the order by which the Joint commissioner of Income-tax called for a special audit. We see no reason to conclude that the order was for any reason other than the complexity of the appellants accounts, which are referred to in some detail in the Joint Commissioners order. ( 2 ) THE civil appeal is dismissed with costs. Appeal dismissed.