judgment in
the case of Union of India Vs. Dharmendra Textiles Processors (2008) 306 ITR 277
(SC) that willful concealment is not an essential ingredient ... also Union of India & Ors. Vs. Dharmendra Textiles Processors & Ors.
(2008) 306 ITR 277 (SC), wherein willful concealment is not an essential ingredient
Supreme Court in the case of
Dharmendra Textile Processors & Others, 306 ITR 277.
5. The ld. Authorised Representative submitted that due to mistake ... judgment
in the case of Dharmendra Textiles. The fallout of the decision in UOI vs.
Dharamendra Textile Processors (2008) 306 ITR 277 (SC) questioning
Supreme Court in the case of Union of India vs.
Dharmendra Textile Processors (306 ITR 277) is very
much relevant. In the said decision , their ... today rests on the Supreme Court judgement in
the case of Dharmendra Textile Processors and penalty
u/s.271(1)(c) will be leviable since
280ITR491) .
2.6 Having regard to the decision in the case of Dharmendra
Textile Processors (306 ITR 277) which decision has not
been overruled ... JCIT & Another, 291 ITR 519, Union of
India vs. Dharmendra Textile Processors [2008] 13 SCC 369, as well as
Union of India vs Rajasthan
proved by the Department as in the case of UOI vs.
Dharmendra Textile Processors (2008) 306.ITR 277 (SC), the
Apex Court overruled its earlier ... erred in
holding that the decision in the case UOI v Dharmendra Textile
Processors (2008) 306 ITR 277(SC) is applicable in the present
case
supra);
Escorts Finance Ltd. (supra); Union of India Vs. Dharmendra Textile
Processor (2008) 306 ITR 277 (SC); order of "D" Bench of Delhi ... Court referred to the decision in the
case of Dharmendra Textile Processors. It is mentioned that
decisions including the decision in Union of India and Ors Vs.
Dharmendra Textile Processors ... decision of the Hon'ble Apex Court in Dharmendra Textile
Processors & Ors (supra). He, therefore, submits that the order
passed
ratio laid down by the apex court
in the case of Dharmendra Textile Processors 306 ITR 277 (SC)
wherein it was laid down that penalty ... Supreme Court in the case of Dharmendra Textile
Processors 306 ITR 277 (SC) wherein it is held that penalty
Supreme Court in the
case of Union of India Vs. Dharmendra Textile Processors , (2008) 306
ITR 277. A part of the judgment as indicated below ... decision of Hon'ble Supreme Court in the case of
Dharmendra Textile Processors (supra), in which it has been held that
Union of India v. Dharmendra Textile
Processors ", 306 ITR 277(SC), "CIT v. Reliance Petro Products ... also true that in " Union of India v. Dharmendra Textile
Processors ", 306 ITR 277(SC), it has been held that if the assessee
