reliance in
the case of Union of India and others Vs. Dharmendra Textile Processors Ltd.
I.T.A. No.5379 & 5380/Mum/2012 ... reliance by
revenue above on the decision of the Dharmendra Textile Processor (supra). The
Ld. Counsel submitted that this decision was considered
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
Apex Court in the case of
UOI vs. Dharmendra Textile Processor has held that the penalty is a civil liability and
mens
Supreme Court in UOI
v/s Dharmendra Textile Processors (2008) 306 ITR 277 (SC). The Hon'ble
Jurisdictional High Court
affirmed. He relied
upon the following case laws:
- UOI vs. Dharmendra Textile Processors (2007) 295
ITR 244 (SC)
- CIT vs. Zoom Communication
Supreme Court in the case of Union of India vs. Dharmendra
Textile Processors , 166 taxman 65; Guljag Industries
Union
of India vs. Dharmendra Textile Processors (2007) 295 ITR 244
(SC) held that the assessee has made incorrect claim for which it
had offered
Supreme Court in case
of Union of India and others Vs. Dharmendra Textiles
Processors and others1, in which while examining the provisions
of Section 11AC
Shri Puneet Jain, Meerut vs Ito, Meerut on 27 September, 2019
1
IN THE INCOME
Court in the case of Union of India & Others vs.
Dharmendra Textiles Processors and Others , 306 ITR 277 observed
that mensrea need
