Issuing Questionnaire in scrutiny cases: initial notice must specify required documents and evidence for effective taxpayer compliance. Assessing Officers must, when issuing the first scrutiny notice under section 143(2), also issue a notice under section 142(1) accompanied by a questionnaire specifying the particular documents, accounts, information and evidences required to be furnished by the taxpayer in the scrutiny assessment proceeding, to ensure clear communication of compliance requirements and avoid unnecessary hardship and time wastage.