Rectification u/s 154

Is it necessary to file rectification u/s 154 in case of demand (showing in Outstanding demand on Income Tax Portal) as per intimation u/s 143(1a), where order u/s 143(3) has been passed and liability has been paid accordingly after the date of 143(1a)???
Replies (1)

As per me it is no. Wait for more opinions. 

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