Answer

1. F

   Facts

   Yes. An intimation under Sec 143(1) that makes adjustments is an appealable order, and the rectification FAQ also says you can appeal directly against a CPC 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 143(1), Income-tax Act 1961 (now Sec 270(1))Processing of the return and intimation of tax payable or refund.
3. A

   Analysis

   Appeal is better when the issue is a real dispute, for example CPC disallowed a deduction you are entitled to on facts. For clear errors such as missing TDS credit, rectification is faster and free. The 30 days run from service of the intimation.

4. C

   Conclusion

   1. 1Decide if the issue is a clear error or a dispute.
   2. 2For a dispute, prepare grounds against the intimation.
   3. 3Pay the fee and file Form 35 within 30 days.
   4. 4Respond to the demand on the portal citing the appeal.
   5. 5Track hearing notices.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.