Scope of scrutiny limited to AIR information; broader inquiry needs administrative commissioner approval for significant income escapement. Scrutiny based solely on AIR data is confined to issues arising from that information, with broader scrutiny permitted only with administrative Commissioner approval where there is prima facie potential escapement of income more than Rs. 10 Lacs. Notices issued under section 143(2) for such AIR-selected cases must be stamped 'AIR Case' and this requirement is to be communicated to all officers.