https://www.taxtmi.com/caselaws?id=13347 The High Court dismissed the appeal, holding that the surcharge under section 113 of the Income-tax Act was not applicable to block assessments conducted before the introduction of the relevant proviso on June 1, 2002. The Court relied on a precedent set by the Punjab and Haryana High Court and a previous decision of the same High Court. Consequently, the appeal was dismissed as no substantial question of law arose for consideration. en-us Tue, 13 Feb 2007 00:00:00 +0530 Thu, 28 May 2009 13:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13347 The High Court dismissed the appeal, holding that the surcharge under section 113 of the Income-tax Act was not applicable to block assessments conducted before the introduction of the relevant proviso on June 1, 2002. The Court relied on a precedent set by the Punjab and Haryana High Court and a previous decision of the same High Court. Consequently, the appeal was dismissed as no substantial question of law arose for consideration. Case-Laws Income Tax Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13347