In the result, both the appeals filed by the assessee are allowed for statistical purposes
Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra
246A of the Act, an intimation under sub- section (1) of Section 143 of the Act can be appealed against before the Ld. CIT(A), while under clause (c) thereof, an order made u/s 154 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee