Held, that on a combined reading of section 35(2AB), (3) read with rule 6(7A), the reports mentioned therein would cover the report to be furnished by the Department of Scientific and Industrial Research, even though the reports are forwarded directly to the Commissioner. The amendment made in sub-section (3) may be considered as enabling provision which triggered inserting of rule 6(7A), which was amended enabling Department of Scientific and Industrial Research to quantify the expenditure incurred. If any question arises under section 35 of the Act as to whether and if so, to what extent any activity constitutes or constituted scientific research, section 35(3) provides for making a representation to the prescribed authority. Since, the Department of Scientific and Industrial Research had not certified part of the expenses incurred by the assessee and since it did not furnish any reason for doing so, there was violation of principles of natural justice. Unless the prescribed authority furnishes the reason for not certifying the expenses, it would not be possible for the Tribunal to adjudicate this issue. Accordingly, the assessee as well as the Assessing Officer were to take appropriate action to ascertain the reasons for non-certification. After ascertaining them, the Assessing Officer may examine this issue afresh and take appropriate decision in accordance with law, after affording adequate opportunity of being heard to the assessee.).(AY.2017-18, 2018-19)