Sec. 154 and 246A

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.