Joint CIT ' was upset. In Union of India v.
'Dharmendra Textile Processors ' after quoting from section
271 extensively and also considering section ... overruled by this Court in
'Union of India v. Dharmendra Textile Processors ' was that
according to this Court the effect and difference between
Joint CIT ' was upset. In Union of India
v. 'Dharmendra Textile Processors ' after quoting from section 271
extensively and also considering section ... overruled by this Court
in 'Union of India v. Dharmendra Textile Processors ' was that
according to this Court the effect and difference between
Joint CIT ' was upset. In
Union of India v. 'Dharmendra Textile Processors ' after
quoting from section 271 extensively and also considering
section ... overruled by this
Court in 'Union of India v. Dharmendra Textile Processors'
was that according to this Court the effect and difference
between
Union of India & Others vs. Dharmendra Textiles Processors & Others (306 ITR 277);
14. Dilip N. Shroff (2007) 8 Scale ... Union of India & Others vs. Dharmendra Textiles Processors & Others (306 ITR
277);
8. CIT vs. Escorts Finance Ltd. , (183 Taxman
Supreme Court in the case of Dharmendra Textiles Processors
&Ors (2008) 306 ITR 277 (SC) goes against the assessee. It has been held ... income and also by following SC decision in the case of
Dharmendra Textile Processors 2008/306/ITR/277/SC and assessee is in appeal
Joint CIT ' was upset. In Union of India
v. 'Dharmendra Textile Processors ' after quoting from section 271
extensively and also considering section ... overruled by this Court
in 'Union of India v. Dharmendra Textile Processors ' was that
according to this Court the effect and difference between
decision in the case of Union of India Vs. Dharmendra Textile Processors ,
(2008) 306 ITR 277 (SC), it has been held that the liability involves ... assessee. In view
of the decision in the case of Dharmendra Textile Processors & Others
(supra), the penalty is to be decided on the basis
Union of India vs. Dharmendra Textile Processors and Ors. ( 2008)
306 ITR 277 (SC) and CIT vs. Atul Mohan Bindal ... opting not to contest addition to avoid protracted
litigation.
22. In Dharmendra Textile Processors and Ors. (supra), the Hon'ble
Supreme Court laid down
distinguished the decision of
Honorable Apex Court in the case of Dharmendra textile processors 306
ITR 277 and observed as under:
"The Apex Court ... which has
been pronounced after the decision in the case of Dharmendra textile
processors has been delivered. The Honorable Apex Court has very
clearly laid
Supreme Court in the case of UOI v.
Dharmendra Textile Processors And Ors. [306 ITR 277] and
accordingly minimum penalty @ 100% of the tax sought ... Supreme Court in the case of
UOI v. Dharmendra Textile Processors And Ors. [supra], in various
other cases it has been held that presence
