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2009 (2) TMI 12 - SC - Income TaxLeviability of surcharge – relevant time/date - search took place on 6.4.2000 which was prior to the date of amendment made in Section 113 - Whether ITAT was right in law in confirming the CIT (A)’s order directing not to levy surcharge on the tax worked out on the undisclosed income as the case pertains to a search conducted prior to 1.6.2002 – held that search surcharge was leviable in present case – HC was not justified in dismissing revenue’s appeal against tribunal’s decision
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