https://www.taxtmi.com/circulars?id=9632 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. en-us Mon, 26 Aug 1985 00:00:00 +0530 Tue, 07 Jun 2011 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9632 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. Circulars Income Tax Mon, 26 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9632