https://www.taxtmi.com/caselaws?id=65288 Surcharge on undisclosed income computed in a block assessment was treated as leviable where the search had been initiated before 1 June 2002, because section 113 was applied retrospectively as clarified by later judicial authority. The assessee's attempt to delete surcharge through rectification under section 154 was not maintainable, since the surcharge had already formed part of the original section 158BC assessment and was not part of the Settlement Commission proceedings. The rectification request was also time-barred under section 154(7) and did not involve an apparent mistake on the record. en-us Fri, 30 Jan 2009 00:00:00 +0530 Tue, 11 Jun 2013 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65288 Surcharge on undisclosed income computed in a block assessment was treated as leviable where the search had been initiated before 1 June 2002, because section 113 was applied retrospectively as clarified by later judicial authority. The assessee's attempt to delete surcharge through rectification under section 154 was not maintainable, since the surcharge had already formed part of the original section 158BC assessment and was not part of the Settlement Commission proceedings. The rectification request was also time-barred under section 154(7) and did not involve an apparent mistake on the record. Case-Laws Income Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65288