Marginal relief on surcharge

first you have to file application under section 154 to your jurisdictional officer that the Ld .AO has power to rectified the intimation order under section 143(1).

AO has already told they no right to change the order of CPC unless CPC transfer it's right to AO for rectification.

sir may kindly see section 154(1)b AO has power to rectified the intimation under section 143(1). When you file the 154 application he has two option to rectified the mistake or rejected the application of 154 against the rejection order you can also file appeal before the cit(A). but as per the mandate of law he can not denied that he has no power to the rectified the intimation order of CPC.