Assessee’s return was processed u/s 143(1) and was allowed return. AO issued intimation of rectification u/s 154 and proposed to withdraw certain amount due to withdrawal of tax credit. The Tribunal held that the AO acted beyond jurisdiction to execute the withdrawal of credit and reduced the refund u/s 154. Section 154 is only restricted to filing of return under s. 139 and processing of intimation under S. 143(1).  Demand raised under section 154 of the Act is quashed.  (AY. 2017-18)