Use of AIR information to identify non-filers and trigger statutory notices or scrutiny under tax assessment provisions. Instruction No. 01/2009 directs systematic use of AIR data: where AIR has PAN and return filed, integrate into CASS for scrutiny and consider section 148 for earlier years on feedback; where PAN exists but no return, generate non-filer lists, issue query letters, process responses for compulsory scrutiny or issue statutory notices and maintain an action register; where AIR lacks PAN, distribute data to CCsIT and DAOs to issue queries, transfer identified cases to jurisdictional officers, update PAN via AIR module, and refer untraceable cases to DIT (CIB). Notices under section 148 require recorded reasons and confidentiality must be maintained.