Assessee cannot use proceedings u/s. 154 to file appeal against order passed u/s. 143(1)

Navodaya Education Trust Vs DCIT (ITAT Bangalore)

it is submitted that the CPC, Bengaluru made the impugned adjustment in its intimation u/s 143(1), erroneously and as such the same was rectifiable as per the provisions of section 154. The CIT(Appeals) has erred in confirming the the same and rejecting the rectification application filed by the appellant.

The ld. DR submitted that this ground does not arise out of the rectification application filed by the appellant before AO. No such clai

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