Appeal aganst notice u/s 221(1)

This query is : Resolved 

(Querist)
10 February 2014 We received a u/s 221(1) mentioning penalty amount. No order is raised. Cud we file appeal u/s 246 based on this notice?

11 February 2014 you can respond the notice to the AO and present your case against the levy of the penalty. no need to file 246 at this stage...where AO still levies penalty, you may file 246..


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