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2020 (11) TMI 419 - HC - Income TaxBlock assessment - surcharge at 10% with interest thereon could not have been levied for the tax payable by the Petitioner for that period in view of the relevant statutory provisions, as it then stood - whether surcharge cannot be levied by the Assessing Officer for the block assessment pertaining to the period prior to 01.06.2002? - HELD THAT:- The impugned order insofar as it levies surcharge with consequential interest thereon, cannot be sustained and that portion of the assessment shall stand deleted. The assessment of the Petitioner in the impugned order in other respects is confirmed. The Petitioner is entitled to work out his remedies in that regard before the proper forum in the manner recognized by law. Writ Petition is ordered on the aforesaid terms.
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