Very important query regarding mismatch of tds !! plss

Query regarding mismatch of 26AS ?? 

Respected Colleagues/Members of ICAI ,,

There is a mismatch of TDS between 26AS and return filed through online for A.Y 2013-2014 of an assessee ( MY CLIENT IS A COMMISSION AGENT ) & during sec 143(1) ITR processed as " no demand no refund " but as per latest Delhi HC judgement--> an assessee have a fundamental right to claim refund irrespective of mismatch of 26AS & then in that case he has to produce Form 16A/16 before an ITO On demand .
And right now i have no option for 
1) sec 139(5) revise return .
2) sec 154 rectification .
3) an appeal before an ITO bcoz, already final intimation order 143(1) given by CPC .

What should i do ?? pls response.

Thanks

Replies (3)

You have option for rectification u/s 154

agreed, you still have option for rectification u/s 154.

Respected Members,,

First of all , You cannot go for sec 154 on suo-motu basis unless & until CPC Bangalore mention for sec 154 in their initial assessment order , so sec 154 not applicable for this case , 

Anyway , thanks to both of you for your reply .           

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