Revenueaggrieved and dis-satisfied with the order of ITATpreferred the present Tax Appeal stating thatITAT has erred in law and on facts in deleting the penalty levied u/s. 271(1)(c) The learned Tribunal has relied upon its own decision in respect of the sister concern of the respondent - assessee, with respect to the same land. It is reported that the decision of the Tribunal has been confirmed by the Division Bench of this Court in Tax Appeal No.233/2018 and allied matters The issues raised are concluded against the Department