Rectification of income tax return for AY 2017-18

earlier CA of one of the client has furnished his return of income for AY 2017-18 as nil return within due date by entering everything as zero. however the client earned salary and interest on deposits which was reflecting in form 26AS. Income tax Dept had issued communication under 143(1)(a) and client failed to response to it. according return was processed and income reflected in form 26as is considered by Dept in intimation u/s 143(1) resulting in demand.
however Dept has not considered corresponding TDS Reflected in FORM 26AS.

WHAT REMEDY IS AVAILABLE IN THIS CASE SINCE TIME LIMIT TO FURNISH REVISED RETURN IS ALSO LAPSED AND RECTIFICATION FILED U/S 154 WILL ALSO BE REJECTED SINCE THAT WILL RESULT IN CHANGE IN INCOME