2014 (1) TMI 1191

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....r, Adv. Mrs. Darshana Poddar, Adv. Ms. Amrita Sinha, Adv. ORDER The revenue has preferred this appeal against an order dated 13.4.2006 passed by the Income Tax Appellate Tribunal (in short I.T.A.T.) in IT(SS) No. 57/Pat/2005 for the assessment year (block period) 1991-92 to 2000-2001 and 1.4.2000 to 14.2.2001 whereby and whereunder the I.T.A.T confirmed the order passed by the C.I.T(Appeals) a....

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.....2002 for levying surcharge on undisclosed income. The C.I.T (Appeals) held that search was conducted much prior to 1st June, 2002, and, therefore, surcharge is not leviable and on this findings, held the surcharge levied by the Assessing Officer is not correct and the same is deleted. The appeal preferred by the revenue before the Income-Tax Appellate Tribunal was dismissed by the Tribunal vide i....

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....l Board of Direct Taxes(CBDT) for filing the appeal before the High Court. Learned Sr. counsel has drawn our attention to instruction no.2/2005, dated 24.10.2005, which is annexed as Annexure-A to the counter affidavit, dated 16.8.2013. Instruction no.2/2005, dated 24.10.2005 reads as under: "2. In partial modification of the above instruction, it has now been decided by the Board that appeals wi....