Order under 143(3), penality reg

271AAC penalty proceedings is in respect of additions made as a result of assessment proceedings. tax demand will be determined based on the additions made and a notice of demand under 156 will be issued. the tax demand has to be paid within 30 days. 221(1) penalty notice will be issued if demand is not paid within 30 days from receipt of demand notice. 271AAC and 221 are two separate penalty proceedings. since you have paid 20% of tax demand, apply for stay of demand till disposal of first appeal.

Thank you so much sir.