https://www.taxtmi.com/caselaws?id=13345 The High Court dismissed the appeal in a tax case where the issue was whether surcharge could be levied for block assessments conducted before the introduction of the proviso to section 113 of the Income-tax Act, 1961. The Court held that since the search was conducted prior to the introduction of the proviso, surcharge was not applicable to block assessments in such cases. The appeal was dismissed as no substantial question of law arose for consideration, aligning with a similar decision by the Punjab and Haryana High Court on the matter. en-us Wed, 07 Feb 2007 00:00:00 +0530 Thu, 28 May 2009 13:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13345 The High Court dismissed the appeal in a tax case where the issue was whether surcharge could be levied for block assessments conducted before the introduction of the proviso to section 113 of the Income-tax Act, 1961. The Court held that since the search was conducted prior to the introduction of the proviso, surcharge was not applicable to block assessments in such cases. The appeal was dismissed as no substantial question of law arose for consideration, aligning with a similar decision by the Punjab and Haryana High Court on the matter. Case-Laws Income Tax Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13345