Penalty 270A

To draft an appeal against the demand raised under section 270A of the Income Tax Act for imposing a penalty, we need a bit more information:

What is the specific demand raied by the department ?

What are the reasons given by the department for imposing the penalty ?

What is your basis for appealing against the 200% penalty ?

That said, generally, an appeal against a penalty under section 270A would involve arguing against he grounds on which the penalty was imposed.