https://www.taxtmi.com/caselaws?id=192016 The court dismissed the writ petition challenging the levy of surcharge under section 113 of the Income Tax Act for a block period when the provision was not in force. The court held that the liability to pay surcharge existed based on the Finance Act, 2000, despite the provision in the Income Tax Act being added later. The court emphasized that a previous court order dismissing an appeal by the Revenue did not consider the provisions of the Finance Act, 2000, and could not be relied upon to argue against the levy of surcharge. en-us Wed, 18 Oct 2006 00:00:00 +0530 Tue, 09 May 2017 16:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192016 The court dismissed the writ petition challenging the levy of surcharge under section 113 of the Income Tax Act for a block period when the provision was not in force. The court held that the liability to pay surcharge existed based on the Finance Act, 2000, despite the provision in the Income Tax Act being added later. The court emphasized that a previous court order dismissing an appeal by the Revenue did not consider the provisions of the Finance Act, 2000, and could not be relied upon to argue against the levy of surcharge. Case-Laws Income Tax Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192016