https://www.taxtmi.com/caselaws?id=13346 The High Court of Madras ruled in a tax case appeal that the surcharge proviso introduced in section 113 of the Income-tax Act, 1961, was not applicable to block assessments resulting from searches conducted before June 1, 2002. The Court upheld the Tribunal's decision, dismissing the appeal by the Revenue and ruling in favor of the assessee, emphasizing the non-retrospective application of the surcharge proviso. en-us Wed, 07 Feb 2007 00:00:00 +0530 Thu, 28 May 2009 13:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13346 The High Court of Madras ruled in a tax case appeal that the surcharge proviso introduced in section 113 of the Income-tax Act, 1961, was not applicable to block assessments resulting from searches conducted before June 1, 2002. The Court upheld the Tribunal's decision, dismissing the appeal by the Revenue and ruling in favor of the assessee, emphasizing the non-retrospective application of the surcharge proviso. Case-Laws Income Tax Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13346