What is the procedure adopted for making the assessment under section 143(3) i.e. scrutiny assessment?

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....eturn of income. The other procedures in this regard are as follows: * If the Assessing Officer or prescribed income tax authority considers it necessary or expedient to ensure that the taxpayer has not understated the income or has not computed excessive loss or has not underpaid the tax in any manner, then he will serve on the taxpayer a notice requiring him to attend his office or to produce ....