Supreme Court in the case of
UOI & Ors. vs Dharmendra Textile
Processors & Others in 305 ITR 277 has
upheld that for attracting civil ... upheld. Hon'ble
Supreme Court in Union of India vs
Dharmendra Textile Processors (2008) 306
ITR 277 has held:
"...the explanations appended
quasi criminal in nature. Development post Dharmendra Textiles Processor's decision has also been explained.
5.2 It is settled position in law now that ... reliance has been placed by the department in the case of Dharmendra Textiles Processor's decision in 306 ITR 277 (SC).
14.1 After
Apex Court in the case of Union of India Vs. Dharmendra Textiles
Processors (2008) 306 ITR 277 by giving following finding:
"The contention ... view of judgment in the case of UOI Vs. Dharmendra Textiles Processors
(SC ), which has quashed all the previous judgments.
Propositions laid down
apex court in the case of Union of India
Vs. Dharmendra Textile Processors & Others , (2008) 306 ITR 277
and came to the conclusion that ... Taxman 609, in which the decision in the case of
Dharmendra Textile Processors & Others (supra) was also considered.
The Hon'ble Court referred
decision of Hon'ble Supreme
Court in the case of Dharmendra Textile Processors 306 ITR 277 (SC)
and, in this manner, penalty ... decision of
Hon'ble Supreme Court in the case of Dharmendra Textile Processors
(supra) has wrongly been applied to the facts of the case
latest decision of the Apex Court in the case of "Dharmendra
Textiles Processors And Others", 306 ITR 277(SC) squarely
supports the stand ... Supreme Court in " Union of India And Others v. Dharmendra
Textiles Processors And Others ", 306 ITR 277(SC), which squarely
supports the stand
consider the Honble Supreme Courts judgment in UOI vs. Dharmendra Textiles Processors 2007 (215) ELT 321 (SC).
2. After examining the records ... also referred to Honble Supreme Court judgments in UOI vs. Dharmendra Textiles Processors 2008 ( 231) ELT 3 (SC) and UOI vs. Rajasthan Spinning
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
Supreme Court in cases of Union of India and others
v. Dharmendra Textiles Processors ( 2008) 306 ITR 277 (SC) and Union of India
v. Rajasthan ... judgment of Hon'ble Apex Court in
Dharmendra Textiles Processors and Rajasthan Spinning & Weaving Mills's
cases (supra) it was held
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
