2008 (7) TMI 15

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..... JIV SHAKDHER   BADAR DURREZ AHMED, J (ORAL) 1.   This appeal arises from the order passed by the Tribunal on 3.11.2006 in IT (SS) Appeal No. 58(del) of 2004 and pertains to the block assessment year 1.4.1990 to 19.3.2001. The ground of appeal before the Tribunal was :-"That the ld. CIT (Appeals) has erred in upholding the levy of surcharge on the tax payable found on the undisclo .....

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..... hat the surcharge U/S 113 of the Income Tax Act, 1961 was not leviable in the present case?" 4.   Admit. 5.   This issue does not require any further investigation on the part of this Court in view of the fact that the same stands decided by the Supreme Court in the case of CIT v. Suresh Gupta; 297 ITR 322 (SC). Consequently, this question is decided in favour of the revenue .....

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