1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.979 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Venus Eye Vision Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Ms. Beena Pillai i/b. Neeraj Punmiya for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue and the respondent. The appeal was admitted on 26/08/2008 on the following substantial question of law:- " Whether on the facts and in the circumstances of the case, the directions of the ITAT can be followed in view of the pronouncement given by the Hon'ble Supreme Court in the case of CIT (Central) Vs. Suresh N. Gupta which is reported in 214 CTR 274 in which it is held that the surcharge in Block will be leviable even before the insertion of proviso to section 113 ? " 2. The issue sought to be raised in the appeal is covered by the judgment of the Apex Court in the case of CIT V/s. Suresh N. Gupta t. Ltd. reported in (2008) 297 ITR 322 (SC) against the assessee. In this view of the matter, the appeal is allowed. Accordingly, question raised is answered in favour of the Revenue and against the assessee with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)