Ex parte assessments under section 144 to be reviewed with inspecting officer to curb over-assessment. Ex parte assessments under section 144 have produced over pitched additions leading to tax arrears; because section 144B applies only to assessments under section 143(3), the Board directs that proposed ex parte additions reaching a substantial threshold must be discussed with the Inspecting Assistant Commissioner by the Income tax Officer before finalising the assessment, and that officers should be instructed to implement this supervisory review.