2018 (5) TMI 1272

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....74) For The Respondent : Darshan R Patel(8486) COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 19.01.2017. The issue pertains to the assessee's claim of deduction under section 35(1) of the Income Tax Act, 1961 ('the Act' for short). Assessee's claim relates to expenditu....

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....d the issue without the aid of such opinion but provided that till the prescribed authority's opinion is available, the actual demand will not be enforced. 4. In such background, the issue eventually once again reached the Tribunal. The Tribunal by the impugned judgment, deleted the demand mainly on the ground that uncertainty arising out of nonavailability of the report cannot be continue ....

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....ses under said section as to whether and if so, to what extent any activity constitutes or any asset is used for scientific research, the Board shall refer the question, depending on the question of nature to the Central Government or to the prescribed authority. 7. In this context, Division Bench of this Court had observed as under: "28. We are, however, of the opinion that insofar as....

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....assessee puts forth a claim of deduction under section 35(1) for expenditure incurred on scientific research and if the Assessing Officer is not inclined to accept such a claim, the question can be stated to have arisen. In such a situation, the Assessing Officer cannot take a decision but must seek the opinion of the prescribed authority, We may hasten to add that only when such a question arises....