Answer

1. F

   Facts

   Yes. Penalty orders, including under Sec 270A for under-reporting, are appealable to the Commissioner (Appeals), with a fee of ₹250 as 'other matters'.

2. P

   Provisions and law

   • Sec 246A, Income-tax Act 1961 (now Sec 357)Lists orders you can appeal before the Commissioner (Appeals), including intimations with adjustments, assessments, rectification and penalty orders.
   • Sec 270A, Income-tax Act 1961 (now Sec 439)Penalty for under-reporting and misreporting of income.
3. A

   Analysis

   File within 30 days of service of the penalty order. If the addition behind the penalty is already in appeal, say so; penalty often falls if the addition is deleted. Also argue on the penalty itself, such as no misreporting where you disclosed all facts.

4. C

   Conclusion

   1. 1Note the date of service of the penalty order.
   2. 2Pay the ₹250 fee.
   3. 3Draft grounds on the penalty and link to the quantum appeal.
   4. 4File Form 35 within 30 days.
   5. 5Seek stay of the penalty demand.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.