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TMI Blog2018 (5) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... he prescribed authority giving its opinion, may not be fatal to the interest of the Revenue. However, in facts of the case, we have no difficulty in accepting the Tribunal's approach. - R/Tax Appeal No. 168 of 2018 With R/Tax Appeal No. 169 of 2018 - - - Dated:- 23-4-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Petitioner : Mrs Mauna M Bhatt (174) 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). Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uspension if the Assessing Officer's orders were to prevail. Admittedly till date, no such report is brought on record. In fact, it is not even clear whether any such reference was ever made. 6. Subsection (1) of section 35 of the Act grants certain deductions in respect to expenditure to scientific research. Clause (iv) thereof provides for such deduction in respect of expenditure of a capital nature on scientific research related to the business of the assessee. Subsection (B) of section 35 provides that if any question arises 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pporting material, it cannot be stated that the question has arisen which would require a reference by the Board. Similarly, if the Assessing Officer accepts the claim of the assessee, no such question can be stated to have arisen. We are, however, unable to accept Shri Bhatt's contention that such a question would arise only when the assessment is finally framed and that thereafter the onus would be on the assessee to seek a reference. No such intention is emerging from section 35(3) of the Act. Whenever an Assessing Officer is not inclined to accept the assessee's case for deduction, we fail to see how at that very stage, the question cannot be stated to have arisen. 8. It can be seen from the record that over 10 years since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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