Selection for scrutiny under section 143(3) requires credible information and joint supervisory approval to target revenue risk. Selection for assessment under section 143(3) must be based on specific credible information with application of mind at two levels: joint written reasons by the Assessing Officer and his next superior. Chief Commissioners/Directors General will determine the number of 143(3) assessments per Assessing Officer based on case nature and workload, ensure even distribution, and may lay down objective parameters (e.g., concealment or revenue potential) to justify selection and ensure accountability. Designated categories (search and seizure, survey, reassessment, set aside, court mandated cases) shall continue to be assessed under section 143(3).