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
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
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
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
Supreme Court in Union of India (UOI) and Ors.
Vs. Dharamendra Textile Processors and Ors. reported in (2008) 306
ITR 277 (SC).
4. Upon ... allowed."
5. In our opinion, the Supreme Court in Dharamendra Textile
Processors and Ors. (supra) has only held that mens rea is not essential
Supreme Court had noted that in Union of
India v. Dharamendra Textile Processors : (2008) 13 SCC 369,
a three-Judges Bench of that Court ... decision also examined the earlier decision of the Supreme
Court in Dharamendra Textiles Processors (supra) and how
that decision does not completely overrule Dilip
Supreme Court's judgment in the
case of Dharamendra Textile Processors (supra) on the legal
framework relating to imposition of penalty under section ... must not dilute the
law laid down by Their Lordships in Dharamendra Textile
Processors' case (supra). However, just as much as we were alive
Aftab Alam, J.) was a party to the decision in
Dharamendra Textile Processors' case (supra) and we see no
reason to understand or read ... that decision in that manner. In
Dharamendra Textile Processors' case (supra) the court framed
the issues before it, in paragraph 2 of the decision
