Scrutiny notices under section 143(2) must be issued before time barring for PANs selected in CASS. Generation of scrutiny notices under section 143(2) is required for PANs selected by CASS-2016 and must be completed before the time-bar date; 991 selected PAN cases had not received notices, including cases tied to inactive or old/defunct AO codes and AO codes lacking employee numbers, and authorities are directed to migrate PANs to correct active jurisdictions and review AO assignments so notices can be issued on time.