What is the procedure adopted for making the assessment under section 143(3) i.e. scrutiny assessment?

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..... payer in the return of income. The other procedures in this regard are as follows: If the Assessing Officer or prescribed income tax authority considers it necessary or expedient to ensure that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, then he will serve on the taxpayer a notice requiring him to attend his offic .....

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..... such other evidence as the Assessing Officer may require on specified points and after taking into account all relevant material which he has gathered, the Assessing Officer shall, by an order in writing, make an assessment of the total income or loss of the taxpayer and determine the sum payable by him or refund of any amount due to him on the basis of such assessment. - Manuals - Ready reck .....

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