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 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 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
decision in Union of India vs. M/s.Dharamendra Textile Processors (2008 [231] CLT 3 (SC)?"
2. We heard Mr.Arunkumar, learned Standing Counsel ... reference to the decision in Union of India vs. M/s.Dharamendra Textile Processors (cited supra), held as under:
"23. The decision in Dharamendra
another decision of this Court in Union of India Vs.
Dharamendra Textile Processors [2008(13) SCC 369], as also, the decision in Union of
India ... Mumbai & Anr.
was upset. In Union of India Vs. Dharamendra Textile Processors (cited supra), after
quoting from Section 271 extensively and also considering Section
provisions thereof."
14.In Union of India & Ors. Vs. Dharamendra Textile Processors & Ors.12 ,
while examining the scope of Section ... observed that:
"We fail to see how the decision in Dharamendra Textile can
be said to hold that Section 11-AC would apply
Shroff v. Joint CIT was upset. In Union of India v.
Dharamendra Textile Processors , after quoting from section
271 extensively and also considering section ... overruled by this Court in Union of India
v. Dharamendra Textile Processors , was that according to this
Court the effect and difference between Section
Apex Court in the case of Union
of India v. Dharamendra Textile Processors ,
2008 (231) E.LT. 3 held that once the ingredients are satisfied ... Supreme Court in the case of Union of India vs. Dharamendra
Textile Processors , 2007 (215) E.L.T. 321, especially para 9 of the
order
concerned.
15. The argument of the Revenue that the judgment in Dharamendra Textile Processors case (supra) would apply and penalty equal to the amount ... that such an argument would not be available because judgment in Dharamendra Textile. Processors case (supra) dealt with Section 11AC
