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2009 (1) TMI 307 - AT - Income TaxExtract: .......der or CIT(A) and restore the order of AO by accepting the contention of learned CIT-Departmental Representative, Shri M.K. Gautam to the effect that levy of surcharge as per proviso to s. 113 was retrospective and there was no apparent mistake in the order of AO levying the surcharge. 12. In the result, both the appeals of the Revenue are allowed.
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