Where a return has been filed u/s 139 or in response to a notice u/s 142(1), the case can be
selected for scrutiny Assessment;
If the assessing officer considers it necessary to ensure that
ï‚· The assessee has not understated the income , Or
ï‚· The assessee has not computed excessive loss, Or
ï‚· The assessee has not underpaid the tax in any manner ..................... #pdf
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