https://www.taxtmi.com/caselaws?id=185676 The Court held in favor of the revenue against the assessee, upholding the levy of surcharge for block assessments even prior to the amendment in Section 113 of the Income Tax Act, 1961. The Court deemed the amendment as clarificatory in nature. Additionally, the Court did not adjudicate on the deletion of an addition made on account of undisclosed income for certain assessment years due to the tax effect being less than four lacs as per a Circular, resulting in the appeal being decided accordingly. en-us Wed, 14 Sep 2011 00:00:00 +0530 Tue, 23 Aug 2016 14:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185676 The Court held in favor of the revenue against the assessee, upholding the levy of surcharge for block assessments even prior to the amendment in Section 113 of the Income Tax Act, 1961. The Court deemed the amendment as clarificatory in nature. Additionally, the Court did not adjudicate on the deletion of an addition made on account of undisclosed income for certain assessment years due to the tax effect being less than four lacs as per a Circular, resulting in the appeal being decided accordingly. Case-Laws Income Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185676