Scrutiny assessment procedure confirms taxpayer claims via notice, evidence, hearing and a written assessment determination. Scrutiny assessment under section 143(3) is a verification process to confirm the correctness of taxpayer claims, deductions and computations. It is commenced by serving a notice under section 143(2) requiring attendance or production of evidence within the prescribed period. The taxpayer or representative appears, submits evidence and arguments, and the Assessing Officer, after evidentiary examination and consideration of all relevant material, issues a written assessment determining total income or loss and the sum payable or refundable.