Held that issue of levy of penalty under section 271C for failure to deduct tax on payment made to HUDA had been examined by Tribunal in case of Vipul Ltd. v. ACIT [IT Appeal No. 1856 (Delhi) of 2020, dated 29-7-2022] and it was held that EDC received by HUDA was deposited in consolidated Fund of State and so assessee-builder was not required to deduct tax on such payment. Appeal of assessee is allowed.(AY. 2017-18)