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2020 (2) TMI 463 - HC - Income TaxLevy of surcharge in the case of block assessment - HELD THAT:- In view of this, the matter deserves to be sent back to the learned Tribunal for deciding the appeal again, in the light of the latest decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax, Bangalore Vs. K.Raheja Hotels & Estate (P.) Ltd. [2014 (11) TMI 357 - SUPREME COURT] . In view of this, the matter deserves to be sent back to the learned Tribunal for deciding the appeal again, in the light of the latest decision of the Hon'ble Supreme Court in the case of Commissioner of Income Tax, Bangalore Vs. K.Raheja Hotels & Estate (P.) Ltd.
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