In case the assessee desires to convey something by the way of separate note which may be essential, no separate space has been provided for that ?

This issue has been clarified by the Board in its Circular no. 5/2007 dtd 26-07-2007 and Circular no. 9 dtd 10.10.2006. As stated therein , one can make such disclosures in scrutiny assessment after the receipt of notice u/s 143(2) of the Act.