Speculation income computed twice in cpc processing

The net profit in the profit and loss account includes normal business profit and speculation business profit. 

In the computation of total income, we deducted the speculation business profit  by treating  income considered separately and added to the Speculation business profits. 

But  the 143(1) order the speculation income treated twice. It did not consider the income considered separately.

Hence the income overstated in 143(1), and we incur additional tax liability. We filed the rectification and still received the same order. Kindly provide the solution.