Penalty Imposed for Unpaid Self-Assessment Tax at 10% of Outstanding Demand u/ss 221(1) and 140A(3.

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....Penalty u/s 221(1) - outstanding demand on account of self assessment tax -the penalty imposed at 10% of the outstanding demand for both the assessment years u/s 221(1) of the Act read with Section 140A(3) of the Act was just and fair - AT....