Which provision of the Income-tax Act, 2025 governs the ordinary scrutiny assessment order after the Assessing Officer considers the evidence?

Section 270(10) of the Income-tax Act, 2025 requires the Assessing Officer, after hearing the assessee's evidence and taking into account the material gathered, to make an assessment by order in writing. Section 271 provides for best judgment assessment where the assessee fails to file a return or comply with notices, and section 287 deals with rectification.