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2006 (3) TMI 250 - AT - Income TaxExtract: .......rcharge. 20. Here also, it is observed that search was carried on 21st Oct., 2000. The legal position discussed above would squarely apply to this ground also. Following the view taken above, we direct that surcharge is not leviable. 21. In the result, the appeal of the Revenue is dismissed and the cross-objection of the assessee is partly allowed.
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