Supreme Court · 2009 INSC 223 · Decided 19 February 2009
COMMNR. of Income Tax, JALANDHAR-1 v. Shri Rajiv Bhatara
- Court
- Supreme Court of India
- Citation
- 2009 INSC 223 · [2009] 2 S.C.R. 873
- Case number
- CIVIL APPEAL No. 1121/2009
- Decided
- 19 February 2009
- Bench
- ARIJIT PASAYAT, MUKUNDAKAM SHARMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 113
Headnote
y Income Tax Act, 1961 : s.113, proviso, s.158BA rlw s.4 and s.158BC - Block c assessment - Search conducted on 6-4-2000 - Levy of surcharge on assessed tax- Insertion of proviso to s.113 vide Finance Act, 2002 w. e. f 1-6-2002 - Effect of, on cases booked before 1-6-2002 - Held: In Acts, the Parliament sought to levy surcharge on tax in case of block D assessment - Even without the proviso to s. 113, the Finance Act, 2001 was applicable to block assessment under Chapter XIV-B in relation to search initiated on 6-4-2000 and accordingly surcharge was leviable on the tax. The
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