Section 143(3) Scrutiny Must Follow Rules; Valid Notice Required u/s 143(2); Refund Claims via Section 119(1)(b)(c) Allowed.

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....Scrutiny/ regular assessment u/s 143(3) - validity of notice issued u/s 143(2) - Belated claim of refund with interest by making application u/s 119(1)(b)(c) - There is no ambiguity under the law that the scrutiny assessment is to be framed as per the provisions of Section 143 of the Income-tax Act, 1961. The Instruction No. 13/2006 would not override these provisions.....