SEO Sai Gr. Hosp.
197316 Points
Joined July 2016
Actually regular assessment is referred to assessment u/s. 143(1).
Only when it is selected for detailed assessment to verify the detailed of the ITR, notice u/s. 143(2) is sent and the scrutiny is termed as assessment u/s. 143(3) (or even in other cases u/s. 147).