Increase in capitalization and Running Depreciation for the increased Value

Hi Friends

Our Client was taking tax input credit for capital assets all these years. He has been now told that he was not liable for the credit and should have capitalized this input credit value. He has not utilized any of this credit.

Now he wants to capitalize this input credit value to the Asset & depreciate the assets from their respective capitalization dates.

In short, they want to increase the capitalization value on back date and run the depreciation. Can someone list down step wise process if they have done something like this.