COMMISSIONER OF INCOME TAX Vs. DEVI DASS MALHAN

JUDGEMENT

(1.) 2001. At that time, surcharge was not levied.

(2.) CONFERRED under s. 154 of the Act and levied a surcharge. This was apparently done in view of the incorporation of a

(3.) THE assessee was aggrieved by the imposition of surcharge and, therefore, filed an appeal before the CIT(A). It was incorporated and did not have any retroactive effect.