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Appeal and rectification under IT Act

This query is : Resolved 
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(Querist)
28 October 2021 Dear sir/madam,

We would file an appeal against the order passed u/s 153C.

But thing is that this order contains the mistake and eligible for rectification also.

The question is that, if we file rectification application first and the same application is rejected in the sense, are we eligible to file appeal case where we have asked to rectify.?

Or
Appeal should be filed against the rejection order of rectification?

Is time period is not considered for time spent between filing rectification application.

Thank you in advance
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
29 October 2021 File appeal for rectification cases also and file rectification simultaneously.
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