In the result, both the appeals filed by the assessee for AYs 2014-
Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra
154 of the Act for rectification of the intimation u/s 143(1)(a) of the Act to allow the claim u/s 11(2) of the Act but the same was rejected by the CPC on 19.12.2016 for the reason that there was no prima facie error which the assessee had sought to get rectified. I.T.A. Nos.: 436 & 437/CTK/2024 Assessment Years