Panelty us 172 (1) c

I had evised ITR for AY 2016- 17 voluntarily on observing some wrong figures in original ITR. On 1-4-2019 notice us 148 was issued asking to revise the original return for assessment. It was conceyed in writing to AO, Srinagar hat ITR has been already revised on 8.10.2017 furnishing therewith the relevant documents like ITR V, form 16 ( under proper receipt) with the request to consuder the revised ITR in place of original return for assessment us the said section. There was no communication from concerned AO since then. However, on 29.1.2021 another notice us 148 was issued by NFAC , Delhi asking to revise the ITR besides to furnish documents/evidences of salary and deductions. In response to this it was conveyed to NFAC that ITR stood already revised on 8-10-2017 which fact was also brought to the notice of AO, Srinagar in response to his notice. A copy of earlier notice of AO, Srinagar alongwith reply letter, acknowledgment of revised ITR processed us 143(1) by CPC Bangaluru with nil tax demand and no loss to the revenue, salary and deduction documents as per revised ITR were furnished with the request to consider the revised return for assessment as the return in question was revised before issuance of notice on 1.4.2019 & 29.1.2021. Later on a show cause notice us 271 (1) c was issued on 3.8.2021 for initiating panelty proceedings followed by assesment order us 147 intimating that no evidence/ documents for some deductions in original return dated 16.6.2016 were not furnished. However, a mention of revised return dated 8.10.2017 was made as found in order. But surprisingly AO stating" However I order for initiating panelty proceedings us 271 (1) c for furnishing inacurate particulars of income. Repo ding to both the notices/ orders that since ITR was voluntarily revised before issuance of notice us 148 on 1.4.2019 & 29.1.2021 the original return stands replaced and overrides by the revised return and hence requested for withdrawal of panelty proceedings us 271(1) c. May like to seek your valuable advice in the matter.