Supreme Court in the case of Dharmendra Textile Processors &
Others [2008] 306 ITR 277 (SC). Ld. CIT(A) has misread the judgment ... need to examine the recent decision of this court in
Dharmendra Textile Processors' case (supra). In almost every
case relating to penalty, the decision
Union of India vs. Dharmendra Textile Processors, 166 Taxman
65(SC)
(iv). K.P. Madhusudan vs. CIT , 251 ITR 99.
(v). Mussadilal Ram Bharose ... Union of India vs. Dharmendra Textile Processors, 166 Taxman
65(SC). The decision in the case of Price Water Cooper (supra), in our opinion,
does
land mark judgement in the case of Union of India Vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC), the Apex Court held that ... ratio of Dharmendra Textile Processors (supra) was also followed in a very recent judgement of Supreme Court in the case of CCE Chandigarh Vs Stesalit
also relied on the following decisions: ( i) Union of India vs Dharmendra Textile Processors 2008 (231) ELT 3 (SC); ( ii) Union of India vs Rajasthan ... supra), wherein, in the context of clarifying the earlier judgement in Dharmendra Textile Processors (supra), Their Lordships held that a penalty under Section 11AC could
Supreme Court in the case of Union of India vs.
Dharmendra Textile Processors , 306 ITR 277, which has
overruled the earlier decision ... Supreme
Court in the case of Union of India vs. Dharmendra Textile
Processors , 306 ITR 277, is not applicable here, as in the
present case
alia, the AO referred to
decision in Union of India v. Dharmendra Textile Processors [2008] 306 ITR 277 /
174 Taxman 571 (SC).
3. Similarly ... alia, the AO
referred to decision in Union of India v. Dharmendra Textile Processors [2008]
306 ITR 277 / 174 Taxman 571 (SC).
4. On appeal
view of
the decision of the Union
of India vs. Dharmendra Textile Processors , 2008
(231) ELT 3 (S.C.),
rule 96ZQ is mandatory. The court ... held that the consequence of the
said judgment in Dharmendra Textile Processors is that the challenge
to the vires of rule 96ZQ
Supreme Court in the case of Dharmendra Textile
Processors (2008) 306 ITR 277 (SC) wherein it was laid down that
penalty ... Supreme
Court in Union of India v/s. Dharmendra Textiles Processors (2008) has
held that the penalty u/s 271(1)(c) is Civil Liability
Supreme Court's judgment in the case of Dharmendra Textiles
Processors & Ors , vs Union of India , 306 ITR 227(SC) and observed that ... Supreme Court's judgment in
the case of Dharmendra Textiles Processors & Ors (supra), we may only refer, inter
alia, to the following observations
judgment in the case of Union of India & Ors. vs.
Dharmendra Textile Processors and Ors. reported in (2008)
13 SCC 369 and has held ... overruled by
this Court in Union of India and Others v.
Dharmendra Textile Processors and others
(supra). For the aforesaid reasons, the view
