Held that the assessee was under a bona fide belief that she was not liable to pay taxes on the sale of property, when taxes had been withheld at source at the time of purchase by the purchaser of such property and the entire transaction was duly reflected in Form No. 26AS on the portal of the Department, which was within the knowledge of the IT Department. Department has not disputed the actual amount of sale consideration, which has been reported in Form No. 26AS-It would have been a different matter if the Department had alleged that there was a difference between the sale consideration as reflected in Form No. 26AS and the actual sale consideration. Not the case of misrepresentation or suppression of facts. Levy of penalty is deleted.  Followed Hindustan Steel Ltd. v. State of Orissa (1972) 83 ITR 26 (SC)  (AY. 2017-18)