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2018 (8) TMI 1925 - GUJARAT HIGH COURTPenalty levied u/s. 271(1)(c) - ITAT deleted the penalty levied - HELD THAT:- It is required to be noted and it is also in dispute that while passing the impugned order, 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 AMBALAL SARABHAI ENTERPRISE LTD [2018 (3) TMI 1838 - GUJARAT HIGH COURT] and allied matters. Under the circumstances, the issues raised are concluded against the Department. No substantial questions of law arise in this Appeal.
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