{"id":28492,"date":"2022-07-18T17:10:25","date_gmt":"2022-07-18T11:40:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc\/"},"modified":"2022-10-13T15:27:15","modified_gmt":"2022-10-13T09:57:15","slug":"karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/karia-erectors-pvt-ltd-v-uoi-2022-444-itr-86-bom-hc\/","title":{"rendered":"Karia Erectors Pvt. Ltd. v. UOI (2022) 444 ITR 86\/   287 Taxman 116(Bom.)(HC)"},"content":{"rendered":"<p>Allowing the petition the Court held\u00a0 that since the search was carried out on November 23, 1995 and the proviso to section\u00a0113\u00a0of the Act, which provides for levy of surcharge, was introduced only with effect from June 1, 2002, the levy of surcharge could not be made applicable retrospectively. No surcharge was payable as a consequence of the block assessment.(AY. 1985-86 to 1996-97)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 113 : Tax-Block assessment-Search cases-Levy of  Surcharge-Amendment by Finance Act, 2002-Amendment not retrospective-Search proceedings initiated in November 1995-Surcharge not Leviable. [S. 132, 245D, Art, 226]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28492","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7py","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28492","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28492"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28492\/revisions"}],"predecessor-version":[{"id":30142,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28492\/revisions\/30142"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}