As per the case facts, a search was conducted, and the appellant filed a return for a block period that included undisclosed income. The tax authorities then levied interest and ... surcharge. The appellant challenged this in court, eventually appealing the High Court's decision. The reason for the appeal to the Supreme Court was to dispute the legality of the levied interest for late filing and the surcharge. The question arose whether the levy of interest for delayed return filing and surcharge on income tax was justified under the relevant sections of the Income Tax Act. Finally, the Supreme Court partially allowed the appeal, ruling that assessees are not liable for the surcharge under Section 113. However, the liability for interest under Section 158BFA for late filing was maintained.