https://www.taxtmi.com/caselaws?id=31511 The proviso to section 113 of the Income-tax Act was treated as clarificatory and curative, so surcharge remained leviable on block assessments even where the search occurred before 1 June 2002. The court read the block assessment computation scheme with the general charging and computation provisions, and held that the relevant Finance Act applied through that linkage. The later proviso was viewed as resolving the uncertainty over surcharge for the search year rather than creating a new retrospective liability, with the issue decided against the assessee and in favour of the Revenue. en-us Fri, 15 Feb 2008 00:00:00 +0530 Sat, 15 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31511 The proviso to section 113 of the Income-tax Act was treated as clarificatory and curative, so surcharge remained leviable on block assessments even where the search occurred before 1 June 2002. The court read the block assessment computation scheme with the general charging and computation provisions, and held that the relevant Finance Act applied through that linkage. The later proviso was viewed as resolving the uncertainty over surcharge for the search year rather than creating a new retrospective liability, with the issue decided against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31511