taxability of Accident claim recieved

I have received an accident claim of Rs. 2950456 in AY 2018-19. TDS is deducted on it u/s 194A. so I filed my IT return for the refund of TDS. while filing my return I have shown the gross receipts on which TDS is deducted(2950456) as interest income and deducted all related expenses like legal expenses and net income of Rs. 600000 lakh is shown in outer coloumn. Recently I have received a intimation stating that there is mismatch in the income on which TDS claimed and income I considered while filing the return, and it also states solution that I should revise the return. As the relevant AY completed, the period allowed to revise the return of AY 2018-19 also expired. I have received the intimation after the time for revising the return expired. 1) is the accident claim recieved taxable? 2) can we deduct related expenses from the accident claim recieved while filing return? 3) in the above scenario how can I find a suitable reply for the intimation? 4) how can I revise the return if the time availed to revised return already expired? kindly please suggest any solution...