"Surcharge in block will be leviable even before the insertion of provisio" SC

January, 21st 2008 Supreme Court of India Commissioner of Income Central vs Suresh N. Gupta Civil Appeal No. 32 of 2008, Arising out of S.L.P. (C) No. 4617 of 2007 S.H. Kapadia and B. Sudershan Reddy, JJ 7 January 2008 JUDGMENT S.H. Kapadia, J 1. Leave granted. 2. Whether the AO had erred in imposing surcharge at 17% on the tax amount of Rs. 97,456/- under Section 113 of the Income-tax Act, 1961 (“1961 Act”) for the “block period” comprising of previous years relevant to 10 assessment years, i.e., 1991-92 to 2000-01, including the period from 1.4.2000 t...