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TMI Blog2003 (2) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1980 when it was passed. Under the circumstances, we feel that it would be appropriate and expedient if all these subsequent events are brought to the notice of the Assessing Officer to enable him to take a decision as to whether he would still like to continue with the proceedings initiated by virtue of notice under section 148 of the Act. - - - - - Dated:- 20-2-2003 - Judge(s) : D. K. JAIN., MADAN B. LOKUR JUDGMENT The judgment of the court was delivered by D.K. JAIN J.-The challenge in this writ petition is to the validity of the notice, dated March 30, 1978, issued to the petitioner under section 147/148 of the Income-tax Act, 1961 (for short "the Act"), proposing to reopen assessment for the assessment year 1973-74. To ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the prescribed authority till today. That was the position at any rate up to the time the Commissioner passed the order in appeal. It is true that the provision is meant to encourage scientific research; and where, however, it is used as cover for gaining illegal or undue fiscal advantage the Revenue is not expected to sit back and do nothing in the matter. But in such a situation the Revenue is not expected to act de hors the Act. It has to set about the matter in accordance with law. It is not as if the Legislature slept over this aspect of the tax relief. The Legislature in its wisdom enacted section 35(3) specifically to enable the prescribed authority to examine the question where a doubt is raised in the matter. The prescribed auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in the light of the afore-extracted order of the Tribunal, the present writ petition has to be allowed because the Tribunal has also held that the Assessing Officer had no jurisdiction to decide the question as to which activity constituted scientific research. It is urged that under section 35(3), the power to decide this issue was vested only in the prescribed authority. It is asserted that the extent of activity of an approved scientific research institute and the question whether assets are being used for scientific research or not is also to be decided by the prescribed authority. Mr. Sanjeev Khanna, learned senior standing counsel for the Revenue, on the other hand, submits that for determination of the question whether a particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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