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<h1>Assessing Officer Reviews Taxpayer Return Under Section 143(3) for Accuracy; Issues Notice if Needed Within Six Months</h1> In a scrutiny assessment under section 143(3) of the Income-tax Law, the Assessing Officer examines the taxpayer's return to verify the accuracy of claims and deductions. If necessary, the Officer issues a notice under section 143(2) within six months of the financial year's end, requiring the taxpayer to present evidence supporting their return. The taxpayer or representative must then appear before the Officer to provide arguments and evidence. The Officer reviews all materials and issues a written order determining the taxpayer's total income or loss and any tax payable or refundable.