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2007 (11) TMI 347 - ITAT JODHPURExtract: ....... book w.e.f. 1st June, 2002. The learned Departmental Representative has fairly conceded that surcharge under s. 113 can be levied only when the search, takes place on 1st June, 2002 or thereafter. Therefore, no surcharge can be levied in this case. 14. In the result, the appeal of the Revenue is dismissed and the cross-objection is partly allowed.
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