Sec. 154 and 246A

Can We go for both Section 154 (Rectification) and 246A (Appeal) simultaneously against 143(3) Order ? Or should we wait for 154 Order first?

Replies (3)
Quick Summary
This discussion explores whether it's possible to pursue both Section 154 (rectification) and Section 246A (appeal) concurrently following a 143(3) order. The consensus is that if there's a 'mistake apparent from the record', an application under Section 154 can be filed. However, the feasibility and acceptance of such rectification by the Assessing Officer depend on the specific nature of the error.

143(3) order cannot be rectified unless there's a mistake apparent from record...
Originally posted by : rama krishnan
143(3) order cannot be rectified unless there's a mistake apparent from record...

Yes. It is the case of mistake apparent from records.

Then very well you can file application under section 154. if you don't have any objection, if you can say what's the mistake apparent from record in case, I can say whether the same will be accepted by the AO or not

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