https://www.taxtmi.com/caselaws?id=225142 The High Court upheld the levy of surcharge under Section 113 of the Income Tax Act and deleted the addition of undisclosed income for Assessment Years 1995-96 and 1996-97. The Court emphasized the importance of meeting legal requirements in tax assessments and ruled in favor of the revenue regarding the surcharge while upholding the deletion of the undisclosed income addition due to the respondent's failure to prove disclosure before the search commenced. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 19 Apr 2013 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225142 The High Court upheld the levy of surcharge under Section 113 of the Income Tax Act and deleted the addition of undisclosed income for Assessment Years 1995-96 and 1996-97. The Court emphasized the importance of meeting legal requirements in tax assessments and ruled in favor of the revenue regarding the surcharge while upholding the deletion of the undisclosed income addition due to the respondent's failure to prove disclosure before the search commenced. Case-Laws Income Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225142