Scrutiny under section 143(3) requires prompt completion and coordinated assignment of cases to scrutiny officers.

Directs prompt completion of detailed scrutiny assessments under section 143(3) and procedural coordination: partners' assessments should await the firm's assessment unless registration orders are passed to permit provisional inclusion of shares; reassessments under section 147 and summary assessments selected for selective scrutiny must be assigned to scrutiny officers; transfers should keep records within the same circle/range. Commissioners may assign scrutiny for selected professional cases and coordinate assignment of connected HUF or major-shareholder satellite cases to the officer handling the main case.

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