NDLI: Commissioner of Income Tax Central Ii Vs. Suresh N. Gupta

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	A B Chapter XIV B ss. 158 BA 158 BB Income Tax Act 158 BF 113 1961 - s. 4 (1) and proviso 132
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Constitution of India Income Tax Act, 1961 (43 of 1961) Finance Act, 1994 (32 of 1994)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961 - s. 4 (1) and proviso, 113, 132, Chapter XIV B; ss. 158 BA, 158 BB, 158 BF - Undisclosed income - Unearthed during search carried out on 17.1.2001 - Levy of surcharge @ 17% on the tax calculated at 60% on the total undisclosed income by placing reliance on Finance Act,2001 - Propriety of - Held: Surcharge was rightly imposed - Revenue could place reliance on Finance Act, 2001 for the purpose of 'block assessment' under Chapter XIV B - Computation under Chapter XIV B has to be read with computation of 'total income' under Chapter IV - Relevant date for applicability of the Finance Act would be the year in which the search stood initiated - Proviso inserted in s. 113 by Finance Act, 2002 was clarificatory in nature - Constitution of India, 1950 - Article 271 r/w VII Schedule List I Entry 82 - Finance Act, 2001 - Finance Act, 2002
Judge	Honble Mr. Justice S.H. Kapadia
Neutral Citation	2008 INSC 14
Petitioner	Commissioner Of Income Tax Central Ii
Respondent	Suresh N. Gupta
SCR	[2008] 1 S.C.R. 157
Judgement Date	2008-01-07
Case Number	32

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Commissioner of Income Tax Central Ii Vs. Suresh N. Gupta