JUDGMENT appeal by Revenue under section 260A of Income-tax Act, 1961, arises from order of Income-tax Appellate Tribunal dated May 22, 2014. assessment year to which appeal relates is assessment year 2011-12. Revenue has formulated following question of law in support of appeal: "Whether hon'ble Income-tax Appellate Tribunal has erred in law as well as, in facts and circumstances of case, in allowing calculation of tax in violation of provisions of relevant Finance Act which prescribe calculation of tax as inclusive of cess and surcharge." In present case, assessee filed appeal before Commissioner (Appeals) against order that was passed under section 143(1) read with section 154 of Act by ACIT-Centralised Processing Centre (CPC), Bangalore, by which demand of Rs.10,92,766.00 was raised on assessee. following grounds of appeal were raised before Commissioner (Appeals): "1. Because rectification application filed under section 154 of Income-tax Act before CPC, Bangalore, has been wrongly and illegally rejected. 2. Because surcharge and education cess on tax payable has been calculated before allowing credit of tax paid in earlier years under section 115JAA which is apparently wrong and, hence, ACIT (CPC) has erred on facts and as well as on law in rejecting application filed under section 154 of Income-tax Act. 3. Because without prejudice to abovementioned grounds, if credit of tax paid under section 115JAA is to be allowed after charging surcharge and education cess, then credit which has been allowed of taxes paid in earlier year should also be inclusive of surcharge and education cess." Commissioner (Appeals) allowed appeal filed by assessee by order dated October 18, 2013, and directed Assessing Officer to compute gross tax liability on assessee in accordance with method of computation provided in ITR-6 for assessment year 2011-12. Tribunal has dismissed appeal filed by Revenue by its order dated May 22, 2014. only question which is raised pertains to computation of tax in accordance with modalities which are prescribed in relevant form, ITR- 6. In so far as is material, relevant entries in form (Part B-TTI) are as follows: 3 Gross tax payable (enter higher of 2c and 1) 3 Credit under section 115JAA of tax paid in earlier years 4 4 (if 2c is more than 1) (7 of Schedule MATC) 5 Tax payable after credit under section 115JAA [(3-4)] 5 6 Surcharge on 5 6 Education cess, including secondary and higher 7 7 education cess on (5+6) 8 Gross tax liability (5+6+7) 8 aforesaid entries leave no manner of ambiguity in regard to method of computation of tax liability. Entry 3 requires computation of gross tax payable. Under entry 4, credit is required to be given under section 115JAA of Act of tax paid in earlier years. Entry 5 requires computation of tax payable after credit under section 115JAA of Act. matter is placed beyond doubt by parenthesis, which indicates that tax payable under entry 5 is to be arrived at by deducting credit under section 115JAA of Act (under entry 3) from gross tax payable (under entry 4). surcharge is computed on amount reflected in entry 5. Tribunal has noted that from next assessment year, assessment year 2012-13, position was materially altered but, in present case, since dispute related to assessment year 2011-12, method of computation, as directed by Commissioner (Appeals), was plainly in accordance with methodology as provided in ITR-6. Tribunal in confirming order of Commissioner (Appeals) has, hence, not committed any error. appeal will not give rise to any substantial question of law and is, accordingly, dismissed. There shall be no order as to costs. *** Commissioner of Income-tax v. Vacment India