The Assessing Officer issued notice under section 143(2) of the Act. On writ the  assessee contended that said notice was inadequate as it merely stated that issue of ‘share capital/capital’ had been identified for examination. Dismissing the petition the Court held that  the Assessing Officer had rightly issued notice under section 143(2) in format normally utilised for this purpose and had conveyed to assessee that return had been selected for limited scrutiny and that issue of share capital/capital was what had been identified for further verification. Court also held that there was nothing further that was required to be set out as far as notice under section 143(2) was concerned.  (AY. 2017-18)