:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.791 OF 2008 TAX APPEAL NO.791 OF 2008 TAX APPEAL NO.791 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. M/s.Ambika Diamonds ..Respondent Mrs.Anamika Malhotra for the Appellant. Mr.Deepak Tralshawalla a/w. Mr.Vishnu S.Hadade for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 2ND SEPTEMBER, 2008 : 2ND SEPTEMBER, 2008 : 2ND SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. The above Appeal is admitted on the following substantial question of law. The learned Counsel for the Respondent waives service. a. Whether on the facts and in the circumstances of the case and in law, the Learned CIT (A) has erred in directing the Assessing Officer not to levy surcharge @ 2% without appreciating the true intention of the legislature while enacting the provisions of section 113 w.e.f. 01/06/2002 as also the legal backing for levy of the surcharge @ 2% on the demand arising out of block assessment proceedings? (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)