https://www.taxtmi.com/caselaws?id=40397 In block assessments under Chapter XIV-B, the special scheme for undisclosed income was held not to exclude the general charging and surcharge provisions of the Income-tax Act and the relevant Finance Act. Section 158BB and section 158BH keep the broader computation and charging framework operative, so section 113 fixes only the special rate of tax and does not bar surcharge; surcharge was therefore held leviable. The proviso inserted in section 113 by the Finance Act, 2002 was treated as curative and clarificatory because it removed uncertainty about the applicable Finance Act and the search-year reference point, and it was held applicable to searches up to 31 May 2002. en-us Mon, 07 Jan 2008 00:00:00 +0530 Fri, 12 Sep 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40397 In block assessments under Chapter XIV-B, the special scheme for undisclosed income was held not to exclude the general charging and surcharge provisions of the Income-tax Act and the relevant Finance Act. Section 158BB and section 158BH keep the broader computation and charging framework operative, so section 113 fixes only the special rate of tax and does not bar surcharge; surcharge was therefore held leviable. The proviso inserted in section 113 by the Finance Act, 2002 was treated as curative and clarificatory because it removed uncertainty about the applicable Finance Act and the search-year reference point, and it was held applicable to searches up to 31 May 2002. Case-Laws Income Tax Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40397