Levy of surcharge: Law applicable Surcharge in block assessment


Last updated: 20 June 2007

Court :
High Court of Madras

Brief :
a:

Citation :
CIT vs Neotech Company (Firm) Citation 291 ITR 27 Followed CIT vs Roshan Singh Makker 154 Taxman 372; 203 CTR 125; 287 ITR 160 Followed by CIT vs K. Senthilnathan 291 ITR 30; CIT vs S. Palanivel 291 ITR 33; Levy of surcharge: Law applicable Surcharge in block assessment No surcharge was on tax leviable on the assessee in case of block assessment where the search was conducted prior to 01 June 2002. Proviso to s.113 of the Income Tax Act 1961 High Court of Madras CIT vs Neotech Company (Firm) Tax Case (Appeal) No. 46 of 2007 P. D. Dinakaran and Chitra Venkataramam, JJ 7 February 2007 J. Nareshkumar for the Appellant

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CA Nikita
Published in Income Tax
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