Scrutiny assessment

In a assessment order passed by ITO ito mentioned  penalty for misreporting of income in place of under reporting of income. Then what to do.. ITO Disallowed cash expenses u/s 40(a) and treat as misreporting of income. penalty for under reporting of income is 50% and for misreporting is 200%. and there is no immunity available for misreporting penalty..

Then what to do IF ITO levied wrong penalty in assessment order..