https://www.taxtmi.com/caselaws?id=9962 The Tribunal upheld the decision regarding the non-levy of surcharge on undisclosed income for a block period before June 1, 2002. The Tribunal determined that the surcharge provision added to the Income-tax Act in 2002 did not apply retroactively to searches conducted before that date. Relying on previous judgments, the Tribunal concluded that no substantial question of law arose in the case, leading to the dismissal of the appeal. en-us Tue, 16 May 2006 00:00:00 +0530 Fri, 03 Jul 2009 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9962 The Tribunal upheld the decision regarding the non-levy of surcharge on undisclosed income for a block period before June 1, 2002. The Tribunal determined that the surcharge provision added to the Income-tax Act in 2002 did not apply retroactively to searches conducted before that date. Relying on previous judgments, the Tribunal concluded that no substantial question of law arose in the case, leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 16 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9962