No surcharge in block assessments for period prior to 1-6-2002; SC's judgment in Vatika Township fol

IT : Where pursuant to search proceeding, assessee filed return for block period declaring certain undisclosed income, following order passed by Supreme Court in case of CIT v. Vatika Township (P.) Ltd. [2014] 367 ITR 466/227 Taxman 121/49 taxmann.com 249, Tribunal was justified in deleting surcharge levied by Assessing Officer under provision of Finance Acts, 1999 and 2000