Assessment under section 143(3): adopt returned income when no specific queries; specific queries require examination.

Assessments under Instruction No.1617 are to be completed under section 143(3); if a section 143(2) notice was issued without specific queries, the return's declared total income is to be adopted without further enquiries, while where specific queries were raised in the section 143(2) notice, assessments under section 143(3) are to be completed without making proper scrutiny.

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