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2005 (8) TMI 60 - HC - Income TaxScientific Research Expenditure - "1. Whether, Tribunal was right in law in allowing expenditure not incurred in the previous year in view of section 35(2)(ia)? 2. Whether, reference was required to be made to the prescribed authority before making the disallowance?" - Assessing Officer was duty bound to strictly comply with the statutory provisions as also the direction by the Tribunal. Admittedly, no such reference was made by the Assessing Officer and, therefore, there was no occasion for the Board also to refer the same to the prescribed authority. In view of the said factual scenario, no fault can be found with the impugned order. An assessee is not expected to undergo the process of an endless litigation on account of inaction on the part of the Assessing Officer. In our opinion, no question of law, much less a substantial question of law, arises from the impugned order
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