Intimation u/s 143(1) as appealable order u/s 246A - CIT(A) had...

Intimation u/s 143(1) as appealable order u/s 246A - 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 - there is no requirement in law to approach to the CPC for rectification of the order