Scrutiny notice validity turns on statutory compliance and prejudice, not omission of an administrative scrutiny classification.
Validity of a scrutiny notice under section 143(2) depends on statutory compliance, not merely on use of a prescribed administrative format. A notice remains effective where it is issued by a competent authority, timely served, identifies the taxpayer and assessment year, conveys scrutiny, and affords an opportunity to support the return. Section 292B may cure formal defects where the notice substantively conforms to the Act and no actual prejudice is established. This issue is distinct from the restriction that limited-scrutiny inquiries cannot be expanded without prescribed conversion safeguards.