TaxTMI 
TaxTMI 
2020 (1) TMI 1130
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.... an appealable order u/s 246A and the Ld. CIT(A) ought to have adjudicated the issue on merits. 2. Because, the 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. The Ld. CIT(A) has erred in directing the assessee to file online rectification application before the CPC. 3 (i) Because the CPC has erred in law in making addition on account of disallowance of expenditure indicated in the audit report in intimation u/s 143(1). 3 (ii) Because the CPC has acted beyond its jurisdiction in making disallowance of expenditure indicated in the audit report. On the date on which such intimation has been issued by the CPC it had no jurisdiction to make ....
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....see should file the appeal before the CIT(A) in accordance of law. It was also submitted that the order of the Ld.CIT(A) was in accordance with law and our attention was drawn to paras 5 & 6 of the order to the following effect: "5. It is seen that this demand has been created under processing under section 143(1). In the intimation sent from CPC, Income Tax Department, Bangalore it is specifically mentioned that if the assessee is not satisfied with the computation of income, he should file an "online rectification application" for necessary correction. However, instead of filing a rectification application assessee has filed this appeal bringing out from its detailed computation as how the disallowance of Rs. 21,11,752/- has been made ....
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.... or an intimation under sub-section (1) or subsection (1B) of section 143, where the assessee objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 or section 144, where the assessee objects to the amount of income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (b) an order of assessment, reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the asses....
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....ing shall stand transferred to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day. (2) Notwithstanding anything contained in sub-section (1), any assessee aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) before the 1st day of June, 2000 against such order- (a) an intimation or order specified in sub-section (1) where such intimation is sent or such order is made by the Deputy Commissioner in exercise of the powers or functions conferred on or assigned to him under section 120 or section 124; (b) an order specified in clauses (a) to (e) (both inclusive) and clauses (i....
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.... made by an Assessing Officer (other than Deputy Commissioner) under the provisions of this Act in the case of such person or classes of persons as the Board may, having regard to the nature of the cases, the complexities involved and other relevant considerations, direct. (3) Notwithstanding anything contained in sub-section (1), the Board or the Principal Director General or Director General, or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner if so authorised by the Board, may, by order in writing, transfer any appeal which is pending before a Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals) if....