Intimation under section 143(1)

dear all,
one person received intimation under section 143(1) from CPC With a demand of tax
but there are following problems
1. income is revised to include exempt income of Rs.1lac which is PF withdrawal after completing 5 years of service. due to this der is demand
2. mismatch of tds. already tds reflected in 26AS and taken TDS. In his login also there is no TDS mismatch.but CPC hs tkn mismatch
now for tds mismatch we cn raise rectification.... but for income inclusion of exempt income how to go ahead? pls advise