Supreme Court of India
Commnr. of Income Tax, Jalandhar-1 v. Shri Rajiv Bhatara
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From the headnote
y Income Tax Act, 1961 : s.113, proviso, s.158BA rlw s.4 and s.158BC - Block c assessment - Search conducted on 6-4-2000 - Levy of surcharge on assessed tax- Insertion of proviso to s.113 vide Finance Act, 2002 w. e. f 1-6-2002 - Effect of, on cases booked before 1-6-2002 - Held: In the various Finance Acts, the Parliament sought to levy surcharge on tax in case of block assessment - Even without the proviso to s. 113, the Finance Act, 2001 was applicable to block assessment under Chapter XIV- in relation to search initiated on 6-4-2000 and accordingly surcharge was leviable on the tax. The
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