9911796707
TMI Blog2007 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ) held that no disallowance was made without following the procedure u/s 35(3)and upheld by the tribunal and HC X X X X Extracts X X X X X X X X Extracts X X X X ..... ion would be final. The prescribed authority in so far as for determining whether the asset is or was being used for research and development was the Department of Scientific and Industrial Research in the Ministry of Science and Technology. The Commissioner of Income-tax (Appeals), therefore, held that the Assessing Officer could not have disallowed the expenditure without following the said proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the circumstances, we are of the view that there is no error in the order passed by the Tribunal. 7. Learned counsel for the Revenue submits that the matter should be remanded to the Assessing Officer who could in turn refer to the prescribed authority the question whether the machinery was used for research and development or not. After a gap of so many years, we do not think it appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion was being used for research and development purposes or for manufacturing activity was issued on 15th July, 2002. Soon thereafter, the Revenue could have made an attempt to find out the actual use of the machine but it did not bother to do so. In the circumstances, we do not accept the prayer made by learned counsel for the Revenue that the matter be sent back to the Assessing Officer for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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