Assessment reopening under section 147: AOs must use e Verification Value at Risk to issue notices under section 148. Assessing Officers are to invoke section 147 and issue notices under section 148 in High-Risk e-Verification Scheme cases where the Final Verification Report shows Value at Risk. The FVR and related documents are available on the Insight portal (Verification Module e-Verification e- Verification Scheme 2021 Verified Count). For Non-updated ITR cases VaR equals the Income Escapement in the PVR; for Updated ITR cases VaR equals the PVR Income Escapement less additional income disclosed in the Updated ITR (difference in Gross Total Income between Updated and Original ITR).