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2013 (4) TMI 371 - HC - Income TaxLevy of surcharge on Income Tax calculated U/s 113 - Addition on account of undisclosed income - Section 158BB(1)(ca) - Section 268-A - Regarding levy of Surcharge - Held that:- It was already covered by a judgment of Hon'ble the Apex Court reported in Commissioner of Income Tax vs. Suresh N. Gupta (2008 (1) TMI 396 - SUPREME Court )- The ratio of the said judgment appears to be that in case of block assessment, even prior to amendment made in Section 113 of the Act w.e.f. 01.06.2002, surcharge was leviable - Further it has been held that the amendment made w.e.f. 01.06.2002 was only clarificatory in nature. - Decided in favor of revenue.
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