https://www.scconline.com/blog/post/2023/01/20/respective-assesses-not-liable-to-pay-surcharge-under-proviso-section-113-and-persons-other-than-searched-persons-liable-to-pay-interest-late-filing-return-under-section-158-bc-in-absence-of-notice-le/
Supreme Court settles the dispute with respect to levy of interest and surcharge for belatedly filing Income Tax Return