AO Must Reassess Penalty Under Sec 271(1)(c) After Tribunal Order as Per Income Tax Act Sec 275(1A).

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....Application of section 275(1A) of income tax for deleting penalty imposed u/s 271(1)(c) - AO so consider the issue of imposition of penalty u/s 271(1)(c) after giving effect to the order of the Tribunal - AT....