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2020 (1) TMI 1130 - AT - Income TaxIntimation u/s 143(1) as appealable order u/s 246A - CPC making addition on account of disallowance of expenditure indicated in the audit report in intimation u/s 143(1) - disallowance of expenditures u/s 143(1) by CPC is a debatable issue and is not a mistake apparent from record, which cannot be rectified u /s 154 - HELD THAT:- Appeal lies to the CIT(A) from an order passed / initiation given by the CPC u/s.143(1) & 143(1A) of the Act if the assessee denies his liability pursuance to order passed under section 143(1) of the Act. CIT(A) had wrongly mentioned in the order reproduced herein above that no appeal lies against the intimation issued by the CPC under section 143( 1) of the Act unless the assessee approaches the CPC for rectification. From the perusal of the provision is reproduced hereinabove it is abundantly clear that there is no requirement in law to approach to the CPC for rectification of the order, if the assessee is aggrieved by the order and denies his liability as per the intimation received by him under section 143 (1) of the Act. We are of the opinion that the matter is required to remand back to the file of CIT(A) for fresh adjudication on merits as we hold that the appeal lies before the CIT(A) against the order passed u/s.143(1) of the Act by the CPC. Admittedly the assessee is affected by the order/intimation of the CPC as is clear from the facts of present case. In the light of the above, the Grounds raised by assessee are treated as allowed for statistical purposes.
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