ORAL ORDER

1. Heard Sri S. Annamalai, learned counsel for the petitioner and Sri M. Thirumalesh and Sri M. Dilip, learned counsel for the respondents. Perused the writ petition papers.

2. Learned counsel for the petitioner would submit that petitioner is before this Court under Article 226 of the Constitution of India, questioning the correctness and legality of the order of penalty passed under Section 270A of the Income Tax Act, 1961 (for short'the Act') as at Annexures-A1 to A3 dated 20.03.2023 for the assessment year 2020-2021 and also computation sheet and demand notices at Annexures B1 to B3 dated 20.03.2023. Learned counsel would further submit that assessment order as at Annexure D was passed against the petitioner on 13.09.2022, and against the said assessment order, the petitioner filed appeal before the Commissioner of Income Tax (Appeals). On 16.11.2022 (Annexure-F) the said filing of appeal was intimated to the 1^st respondent/authority under Annexure-H and Annexure-K dated 09.03.2023. But the respondent proceeded to pass penalty order under Section 270A , 270AAC of the Act. Learned counsel placing reliance on Section 275 of the Act, submits that no order imposing penal