Dismissing the appeal of the Revenue the tribunal  held that amended section 140A(3) with effect from 1-4-1989 does not envisage any penalty for non-payment of self-assessment tax, hence, no penalty as per post-amended sub-section (3) to section 140A read with section 221(1) could have been imposed on assessee for its failure to deposit its admitted self-assessment tax liability.  Tribunal also held that where acute financial stringency which was further supplemented by absence of any other source of income had triggered failure on part of assessee to discharge its admitted self-assessment tax liability at time of filing its return of income, and for a period thereafter, no penalty under section 221(1) read with section 140A(3) could have been imposed. (AY. 2011-12, 2012-13)