Regarding Portuguese Civil Code 5a

1) Husband and Wife are governed by Portuguese Civil Code 5A. Husband as a singly-held FD, whose interest in the year amounted to 1 lac. He showed 50000 as interest income in his ITR form, and 50000 as interest in Wife's ITR Form. Interest credited by bank is only seen in form 26AS of only Husband as FD is created in his singly-held bank account. After calculation of Income Tax in ITR, refund was due to both Husband and Wife. However, ITD refused refund to Wife claiming no credit seen in her Form 26 AS, even after filing grievance. How to claim refund ? 2) Husband and Wife are governed by Portuguese Civil Code 5A. Husband as a singly-held FD, whose interest in the year amounted to 1 lac. He showed 50000 as interest income in his ITR form, and 50000 as interest in Wife's ITR Form. Interest credited by bank is only seen in form 26AS of Husband as FD is created in his bank account. Now income tax Dept. has sent notice claiming discrepancy of Rs. 50000 in Husband's income, despite Husband mentioning "YES" in ITR form that he is governed by Civil code 5A. Please suggest what has gone wrong in filing and how to tackle this ? Please advise on how to "escalate" matter of case 1 to CPC bangalore.