Answer

1. F

   Facts

   Rectification orders are appealable before the Commissioner (Appeals). The 30 days run from service of the rectification order.

2. P

   Provisions and law

   • Sec 246A, Income-tax Act 1961 (now Sec 357)Lists orders you can appeal before the Commissioner (Appeals), including intimations with adjustments, assessments, rectification and penalty orders.
   • Sec 154, Income-tax Act 1961 (now Sec 287)Rectification of mistakes apparent from the record.
3. A

   Analysis

   Appeal is useful when CPC or the officer refused to correct an obvious error, such as ignoring a TDS credit that 26AS shows. Attach the original order, the rectification request and the rejection. If a fresh request with the right type would fix it faster, consider that first.

4. C

   Conclusion

   1. 1Read the rejection reason.
   2. 2Decide if a fresh request fixes it.
   3. 3If not, draft grounds against the rectification order.
   4. 4File Form 35 within 30 days.
   5. 5Attach all related documents.

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