https://www.taxtmi.com/caselaws?id=32106 The High Court allowed the condonation of delay in I.T.A. No. 366/2008. The Tribunal ruled that surcharge could not be levied for a search conducted before June 1, 2002, and dismissed the Revenue's appeal. The Supreme Court clarified that the proviso to section 113 applied to searches before June 1, 2002. The High Court and lower authorities found the issue of invoking section 154 debatable, resulting in the dismissal of the appeal despite the Supreme Court's decision favoring the Revenue. The appeal was dismissed due to the debatable nature of the surcharge levy issue and jurisdictional questions. en-us Mon, 08 Sep 2008 00:00:00 +0530 Thu, 15 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32106 The High Court allowed the condonation of delay in I.T.A. No. 366/2008. The Tribunal ruled that surcharge could not be levied for a search conducted before June 1, 2002, and dismissed the Revenue's appeal. The Supreme Court clarified that the proviso to section 113 applied to searches before June 1, 2002. The High Court and lower authorities found the issue of invoking section 154 debatable, resulting in the dismissal of the appeal despite the Supreme Court's decision favoring the Revenue. The appeal was dismissed due to the debatable nature of the surcharge levy issue and jurisdictional questions. Case-Laws Income Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32106