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Regular assessment?

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(Querist)
23 September 2010 Dear Experts,
In Part C of Form 26AS contains the details of advance tax, self assessment tax and regular assessment.
Can anyone explain me about regular assessment?
With regards,
Rajesh.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
23 September 2010 Return filed under section 139 may be selected for scrutiny by issuing notice under section 143(2). Assessee's has to produce books of accounts for the examination of AO and has to file details called for in support of the return filed. The AO will complete the assessment under section 143(3) and order will be passed accordingly in which if there is any tax liability, that demand is called demand on regular assessment.
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