query under sec 143 1

hello friends,

one of my client had recieved notice u/s 143  1 for payment of interest u/s 234 C but 

as advance tax sec r not applicable to him as his income tax after deducting tdsis less than 10000 

also proper tax credit is given as regards tds amount and sa tax paid but the IT is demanding an amount of interest u/s 234 c which is in my opinion incorrect .PLZ LET ME WHETHER M CORRECT

plz  tell me d procedure to follow to rectify the mistake of IT DEPT if m correct