2019 (1) TMI 113

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..... avour of the assessee and against the Revenue in the case of CIT (Central)-I Vs. Vatika Township Private Limited [2014 (9) TMI 576 - SUPREME COURT]. As considered by the Hon'ble Supreme Court, was as to whether levy of surcharge, which was introduced by insertion of Proviso to Section 113 of the Income Tax Act, 1961, could be made retrospective. If the Enactment is expressed in language, which .....

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..... ove appeal has been admitted on 22.8.2008 on the following substantial questions of law : i. Whether, in the facts and circumstances of the case, the Tribunal was right in holding that the Assessing Officer has no power to levy surcharge while giving effect to the order of the Commissioner of Income Tax (Appeals)? And ii. Whether, in the facts and circumstances of the case, the Tribunal w .....

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