https://www.taxtmi.com/circulars?id=9896 Returns filed in response to a notice under section 142(1) that are processed solely for prima facie adjustment should be treated as non scrutiny returns equivalent to returns under section 139(1). Assessing officers retain discretion to subject such returns to scrutiny when necessary to ascertain any understatement of income, excessive computation of loss, or underpayment of tax. en-us Fri, 28 Sep 1990 00:00:00 +0530 Thu, 09 Jun 2011 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9896 Returns filed in response to a notice under section 142(1) that are processed solely for prima facie adjustment should be treated as non scrutiny returns equivalent to returns under section 139(1). Assessing officers retain discretion to subject such returns to scrutiny when necessary to ascertain any understatement of income, excessive computation of loss, or underpayment of tax. Circulars Income Tax Fri, 28 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9896