relying on the case law of UOI and others vs.
Dharmendra Textile Processors 306 ITR 277 (SC), the Assessing Officer ... also
relied on Union of India & Ors. Vs "Dharmendra Textile Processors "
(306 ITR 271), wherein it was held that penalty
Apex Court in the case
of Union of India vs. Dharmendra Textiles Processors (2008) 306 ITR 277
(SC).
The addition made in the assessment order ... Apex
Court in the case of Union of India us Dharmendra Textiles Processors
(2008) 306 ITR 277(SC).
11. The judicial precedents for levy
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
Supreme Court in the case of Union
of India vs Dharmendra Textile Processors does not
lay down the proposition that a penalty ... JCIT & Another, 291 ITR 519, Union of India vs.
Dharmendra Textile Processors [2008] 13 SCC 369, as well
as Union of India vs Rajasthan
overruled by this court in Union of India v. Dharmendra
Textile Processors , was that according to this court the effect and
difference between section ... must be pointed out that in Union of India v.
Dharmendra Textile Processors , no fault was found with the
reasoning in the decision in Dilip
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
Supreme Court in the case of UOI vs Dharmendra Textile
Processors & Others , 306 ITR 277, was not correct as the Hon'ble
Supreme ... Supreme Court in the
case of UOI vs Dharmendra Textiles Processors & Others [2008] 306
ITR 277(SC), penalty
Supreme Court
in the case of UOI Vs. Dharmendra Textiles Processors and others ( 306 ITR 277),
whereas all points raised have not been specifically dealt ... Supreme
Court in the case of UOI Vs. Dharmendra Textiles Processors and others (supra), so
this Bench, after reproducing para
Apex Court in the case of Union of India v. Dharmendra Textile
Processors (306 ITR 277), held that a levy of penalty was required under ... decision of Hon'ble Apex Court in the case of
Dharmendra Textile Processors (supra), has held as under:-
"Judgment in Union of India
penalty.
4.2 In the case of Union of India v. Dharmendra Textile Processors 306
ITR 277, the Hon'ble Supreme Court has pointed that ... Supreme Court in the case of Union of India v.
Dharmendra Textile Processors (supra). Under the above facts and
circumstances of the case, the penalty
