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2005 (7) TMI 286 - AT - Income TaxExtract: .......e contentions of the ld. counsel for the assessee. Since amendment has been carried out in section 113 of the Act subsequent to the search, therefore, assessee would not be liable to levy of surcharge. Respectfully following the decision of the Tribunal we allow this additional ground of appeal. 16. In the result, appeal of the assessee is allowed.
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