Notice under income tax

Income Tax Notice Under Section 143 (3) deals with Scrutiny Assessment under theIncome Tax Act which is a detailed assessment. The notice under this section is received by the assessee where the income taxdepartment is doubtful about the authentication of the income or has information regarding incomeconcealment

143(1) is summary assessment where your ITR will be processed as such taking the details furnished by the assessee as true. 143(3) is regular assessment where the details pertinent to your total income will be perused to identify its veracity

Intimation under section 143(1) is sent to a taxpayer only in case any tax or interest is found payable or refundable or there is any increase / reduction in loss. ... The intimation would contain the details of return filed by you and the computation as done by the income tax department
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Scrutiny assessment under section 143(3) is a detailed assessment of ITR filed .

In a scrutiny assessment, a tax officer would perform various tests and processes to confirm the correctness and genuineness of various claims, deductions, etc., made by the taxpayer in the ITR.