HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 110/2008 C.I.T.Jaipur Appellant Versus M/S Shah Manak Lal Kodar Lal Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : HON'BLE MR. JUSTICE GOVIND MATHUR HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 01/05/2017 By order dated 12.08.2008, this appeal was admitted to adjudicate following substantial question of law:- Whether on facts and in circumstances of case learned Tribunal was right in holding that, surcharge under Section 113 was not leviable where search under Section 132 were conducted before 01.06.2002, contrary to decision of Hon ble Supreme Court in case of CIT Vs. Suresh N. Gupta, reported in 297 ITR 322? Hon ble Supreme Court in Commissioner of Income Tax Vs. Vatika Township Private Limited, reported in 2015 1 SCC page 1 held that proviso inserted in Section 113 by Finance Act 2002 was prescriptive in nature and surcharge is leviable under aforesaid proviso could not be made applicable to block (2 of 2) [ITA-110/2008] assessment of earlier period. In view of authoritative pronouncement of Apex Court, this appeal is dismissed and question framed is decided in terms that proviso to Section 113 is prescriptive in nature and therefore Income Tax Appellate Tribunal under order impugned has not committed any error by deleting edition made by Assessing Officer. (VINIT KUMAR MATHUR)J. (GOVIND MATHUR)J. Anil Kumar Choudhary C.I.T., Jaipur v. Shah Manak Lal Kodar Lal