Rectification vs revision after intimation u/s 143(1)

Kiran (Others) (62 Points)

29 April 2014  

Sir/Madam,

I received intimation u/s 143(1) stating that my tax refund for AY 2012-13 has been adjusted aganist oustanding demand in AY 2011-12.

Outstanding demand in AY 2011-12 was due to ITR paper filed, with incorrect income statement( Form16 ) given by employer. Employer hadn't included 'Relief Under Section 89/90' in the first income statement. Employer had hence give correct income statement( Form16 ). 

Now I am about to write letter to assessing officer stating reason and a rectification request as suggested in caclub post. But another caclub post suggests that I do revision. Kindly suggest if I should go for rectification or revision ?

Note: Meeting jurisdictional assessing officer is not an option now. Attached is intimation u/s 254.

Thanks for reading.