Commissioner Of Income Tax vs Rajiv Bhatara

Authority: Supreme Court Date: 2007-09-14 AY: 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1997-98, 1998-99, 1999-00, 2000-01 Section: 113 Acts: Income Tax Act 1961, Constitution of India 1950, Finance Act 2000, Finance Act 2001, Finance Act 2002 Result: Revenue Citation: (2009) 222 CTR (SC) 209 : (2009) 310 ITR 105 : (2009) 178 TAXMAN 285 : (2009) 19 DTR 225 Justices: Dr. Arijit Pasayat "," Dr. Mukundakam Sharma, JJ. Appeal No: Civil Appeal No. 1121 of 2009*
Whether surcharge is leviable on undisclosed income determined in block assessment for searches conducted prior to 1st June 2002 --- Held Yes, as the proviso to section 113 inserted by Finance Act 2002 is clarificatory and surcharge was leviable under the applicable Finance Act even before the amendment.

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