Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.

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....Section 143(2) requires a notice to be served within the statutory limitation, communicate scrutiny, and require attendance or evidence supporting the return. CBDT-prescribed scrutiny formats bind departmental authorities administratively, but non-use does not itself create a jurisdictional defect where the notice otherwise meets statutory requirements and no actual prejudice is established; Section 292B may cure formal defects. Section 292BB separately addresses objections to service, timeliness, or manner of service. Limited scrutiny remains confined to selected issues unless prescribed conversion safeguards are followed, and a later information notice cannot validate unauthorised expansion. Format non-compliance may nevertheless entail administrative accountability.....