Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
Equivalent citations ... Union of India and Ors. .....Appellants
versus
M/s Dharamendra Textile
Processors and Ors. .....
Respondents
Civil Appeal
recent decision of this Court in Union of India Vs. Dharamendra Textile
Processors , 2008 (231) ELT 3 that mere non payment or short payment ... penalty against the
assessees is as misconceived as the interpretation of Dharamendra Textile is
misconstrued by the Revenue. We completely fail to see how payment
case of Union of India and Ors. vs. Dharamendra
Textile Processors and Ors3 , a three judge Bench of this Court held
that Dilip N. Shroff ... decision of this Court in Dharamendra Textile
Processors has been explained recently by this Court in the case of
Union of India
Union Of India (Uoi) vs Dharamendra Textile Processors on 19 July, 2007
Equivalent citations: AIRONLINE 2007 SC 298
Bench: S.H. Kapadia , B. Sudershan Reddy
Union Of India & Ors vs M/S. Dharamendra Textile Processors ... on 29 September, 2008
Author: Arijit Pasayat
Bench: Aftab Alam , P. Sathasivam , Arijit Pasayat ... Union of India and Ors. .....Appellants
versus
M/s Dharamendra Textile
Processors and Ors. .....
Respondents
Civil Appeal
Income Tax vs Dharamendra Textile Processors And ... on 20 July, 2022
Bench: Sabina , Satyen Vaidya
1
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ... Court in case titled " Union of India and
Others versus Dharamendra Textile Processors and Others ",
reported in (2008) 13 SCC 369, wherein
rendered in the case of Union of India & Ors. Vs.
Dharamendra Textile Processors & Ors. reported in (2008) 13
SCC 369. Learned counsel further ... light of
the law laid down in the case of Dharamendra Textile Processors
& Ors., the Commissioner/Tribunal has no power to reduce the
penalty
relied upon the judgement of
Apex Court in the case of Dharamendra Textile Processors (supra). However,
subsequent to this judgment, the Hon'ble Apex ... supra) has considered the judgment in the case of
Dharamendra Textiles Processors (supra). The fallout of the decision in Dharamendra
Textile Processors (supra) questioning
another decision of
this Court in Union of India Vs. Dharamendra Textile
Processors [2008(13) SCC 369 2008 Indlaw SC 1837], as
also, the decision ... Indlaw SC 896 was upset. In Union of India Vs.
Dharamendra Textile Processors 2008 Indlaw SC 1837
(cited supra), after quoting from Section 271 extensively
Supreme Court in Union of India and Ors. Vs. Dharamendra
Textile Processors and Ors. (2008) 13 SCC 369.
3. In fact, Section ... Apex
Court in Union of India & Ors. vs. Dharamendra Textile Processors
& Ors. (2008) 306 ITR 277 (SC). The three Judge Bench
