TMI Blog2005 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "1. Whether, on the facts and in the circumstances of the case, the learned Income-tax Appellate Tribunal was right in law in allowing expenditure not incurred in the previous year in view of section 35(2)(ia) of the Act? 2. Whether, on the facts and in the circumstances of the case, reference was required to be made to the prescribed authority before making the disallowance?" Briefly stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ientific research had to be referred to the prescribed authority. Accordingly, the Tribunal set aside the disallowance and restored the matter to the Assessing Officer to enable him to take appropriate further steps in the matter. However, even in the second round, the Assessing Officer did not seek the opinion of the specified authority and proceeded to disallow the claim made by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Officer was duty bound to refer the matter to the specified authority for its opinion, not only because of a specific direction to that effect by the Tribunal in its earlier order but also on account of the provisions of sub-section (3) of section 35 of the Act. It provides that if any question arises under this section as to whether, and if so, to what extent, any activity constituted, or any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
