TMI Blog2004 (11) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... r explained by the Instruction No. 1985, dt. 29th June, 2000 (F.No. 279/126/98-ITJ), no second appeal is to be filed if the tax effect is less than Rs. 1 lakh. The exceptions are, however, made only in four cases and these are: (1) Where the Revenue audit objection in the case has been accepted by the Department. (2) Where Board's order, notification, instruction or circular is the subject-matter of an adverse order. (3) Where prosecution proceedings are contemplated against the assessee, and (4) Where the constitutional validity of the provisions of the Act are under challenge. 3. No such exception has been pointed out in this case. Therefore, the Revenue should have refrained from filing second appeal in view of the aforesaid CB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted and concluded on 17th Jan., 2002, in all the cases. But s. 113 was amended w.e.f. 1st June, 2002, which has no retrospective effect. So the provisions of said section are not applicable in the instant cases as per CBDT Circular No. 8/2002, dt. 27th Aug., 2002. Similar views were expressed in the following cases: (i) Om Prakash Sharma vs. Dy. CIT (2004) 83 TTJ (Jp) 246 (ii) Mrs. Aruna M. Katara vs. Dy. CIT (2004) 82 TTJ (Pune) 363 In the light of above discussion, we are of the view that surcharge in the instant cases are not leviable. Therefore, we find no reason to interfere with the order of the CIT(A). Thus, ground No. 2 in all the appeals are dismissed. IT(SS)A No. 45/Jp/2004 (Dr. Mohan Lal Swarnakar) 7. Ground No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the CIT(A). However, on merit, it may be mentioned that amount which is taxable as undisclosed income in the block assessment should fall within the scope and ambit of definition expressly given in Chapter XIV-B and the amount which is not involved by the said definition cannot be subjected to tax in the block assessment even though declared as such by the assessee in the return of income for block period. In other words, determination of undisclosed income is independent to the return filed by the assessee as per the ratio laid down by the Tribunal in the case of Dy. CIT vs. Sanmukhdas Wadhwani (2003) 80 TTJ (Nag) 648 : (2003) 85 ITD 734 (Nag). Similar views were expressed in the following cases: (i) CIT vs. Bharat General Reinsuran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et off which appears reasonable in the facts and circumstances of the case. When it is so, then we find no reason to interfere with the order of the CIT(A), which is hereby upheld along with the reasons mentioned therein. Thus, this ground is dismissed. For the similar reason, ground No. 2 of the cross-objection is also dismissed. IT(SS)A No. 47/Jp/2004 (Ram Ratan Soni): 16. Ground No. 1 in this appeal is related to relief of Rs. 1,07,687. 17. The facts and circumstances are identical as were discussed in the previous appeal, supra. In the facts and circumstances of the case, the set off given by the CIT(A) appears reasonable. So this ground has no merit. Thus ground No. 1 of the Departmental appeal and ground No. 2 of the cross-obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g from the order passed under s. 158BC is appealable. 22. Sec. 220(2) runs as under: "If the amount specified in any notice of demand under s. 156 is not paid within the period limited under sub-s. (1), the assessee shall be liable to pay simple interest at one and one-fourth per cent for every month or part of a month comprised in the period commencing from the day immediately following the end of the period mentioned in subs. (1) and ending with the day on which the amount is paid." Accordingly, the notice under s. 156 is the precondition and second condition is that there must be default of this notice. In the instant case neither notice has been issued nor there is any default by the assessee of notice under s. 156. Therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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