Demand Notice after refund of tax

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my client was required to file itr4 but filed itr1 and got refund of 10k but now client got demand notice for 10k . All dates of revision rectification has already expired . please guide me over this matter how to handle the case.
Replies (3)
File updated return under section 139(8A) and pay the taxes
Can we file appeal with AO?
Appeal can be filed before CIT (A)
For 10K, it is not worth litigating
Cost of litigation is higher than quantum of dispute


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