Income Tax Scrutiny

Dear Sirs,

                  One of our clients,whose accounts were subject to Tax Audit  u/s 44AB has received the "Refund Cheque " for the A.Y.2010-11 and also the intimation u/s143(1)

                   Now is it possible that an Income Tax Scrutiny may arise even after the refund has been received or  even after the intimation u/s143(1) has been received

                   Plz reply