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2008 (7) TMI 15 - HC - Income TaxSurcharge on tax payable on undisclosed income determined in a block assessment – Section 113 - proviso to Sec. 113 of IT Act, 1961 was inserted w.e.f 1.6.02 whereby surcharge was sought to be levied on tax payable on undisclosed income determined in a block assessment – but instant case pertains to the block A.Y. 1.4.1990 to 19.3.2001 – hence impugned provision are not applicable to instant case - ITAT was correct in holding that the surcharge U/S 113 was not leviable in the present case
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