Supreme Court in the case of U.O.I Vs. Dharmendra Textiles Processor (2008), 166
Taxman 65 (SC.): 295 ITR 244 (SC). In all these ... Supreme Court including the decision in
the case of Dharmendra Textiles Processors (Supra).
4. The Ld. D.R., on the other hand, tried to justify
following cases:
i) Union of India & Others Vs. Dharmendra Textiles
Processors and Others (2006) 306 ITR 277 (SC)
ii) Brook Bond India ... relied on the
ratio laid down in Union of India Vs. Dharmendra Textiles Processors
[306 ITR 277) (SC) for the proposition that there
Court in the
case of Union of India & Others Vs. Dharmendra Textile Processors &
Others , (2008) 306 ITR 277, the liability is civil ... longer applicable, in view of the decision in the case of Dharmendra
Textile Processors & Others (supra), and (iv) the penalty is leviable
held by Hon'ble Supreme Court in case of Dharmendra Textile Processors & Others (306 ITR 277) and willful concealment was therefore not required ... judgment of Hon'ble Supreme Court in case of Dharmendra Textile & Processors (supra) was in conflict with the earlier judgments of Supreme Court
Supreme Court in the case of Dharmendra Textile
Processors (2008) 306 ITR 277 (SC) wherein it was laid down that
penalty ... Supreme
Court in Union of India v/s. Dharmendra Textiles Processors (2008) has
held that the penalty u/s 271(1)(c) is Civil Liability
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
member bench of Supreme Court in the
case of M/s. Dharmendra Textile Processors and others 166 TAXMAN
65 wherein Hon'ble Supreme Court ... court in the case of Reliance Petroproducts and Dharmendra Textiles
(supra). In the case of Dharmendra Textiles, the Hon'ble Supreme
Court has explained
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
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
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
