AO cannot scrutinise Income Tax return without issuing section 143(2) notice

Goyal Solar Systems Pvt. Limited Vs PCIT (ITAT Kolkata) A perusal of sub-section 2 of section 143(3) would contemplate that where a return has been furnished under section 139, or in response to a notice under section 142(1), ld. Assessing Officer or the prescribed Income Tax Authority, as the case may be, if he considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, serve on the assessee a notice requiring him, on a date to be specified therein, either to attend or to produce...