HC directs AO to await the finding of larger bench of SC on levy of surcharge in block assessment

IT: Where Assessing Officer in block assessment proceedings levied surcharge under section 113 upon assessee and Tribunal deleted same, order passed by Assessing Officer deserved to be restored with a direction to him to await decision of larger Bench of Supreme Court on a similar issue and to give effect to order only after decision of larger Bench of Supreme Court