Section 221 of the Income Tax Act,1961– Penalty– No interference was called for with Tribunal's order upholding penalty under section 221 as AO found that during the financial year ending in question,assessee was possessing surplus funds and in fact,  a clear finding had been recorded by the Tribunal that question of financial stridency pleaded by assessee was not proved; even otherwise, it has been held that financial stringency would not justify the non-remittance of TDS to the Government – KBR Infratech Ltd. Vs. Assistant Commissioner of income tax [2020] 312 CTR (Karnataka) 385