Assessing Officer's Premature Penalty Imposition u/s 271(1)(c) Requires Reevaluation as Per Section 275(1A) Provisions.

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....Penalty levied u/s 271(1)(c) - AO has levied the penalty without waiting for the outcome of the orders of the appellate authorities - the issue needs to be reexamined by the AO in the light of provisions of section 275(1A) - AT....