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2006 (5) TMI 74 - PUNJAB AND HARYANA HIGH COURTLevy of surcharge – undisclosed income - search - "Whether Tribunal was right in law in confirming the Commissioner of Income-tax (Appeals)' order directing not to levy surcharge on the tax worked out on the undisclosed income, as the case pertains to search conducted prior to June 1, 2002?" - Since the search in the present case was conducted on June 1, 2000, i.e., before the insertion of the proviso in section 113 of the Act, with effect from June 1, 2002. The levy of surcharge envisaged under this proviso will not be attracted in the present case – no any substantial question of law arises
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