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2022 (10) TMI 717 - AT - Income TaxAssessment u/s 144 - deduction u/s 80C - HELD THAT:- The territorial jurisdiction of the assessee is not in Amritsar but in New Delhi, as per the claim of assessee. But before any of the authorities the assessee had not challenged its jurisdiction. Regarding deduction u/s 80C, the assessee had filed a copy of the receipt as proof of payment of PPF which is primarily showing the payment amount of Rs.70,000/-. In our opinion, the issue of the assessee should be further adjudicated by the ld. CIT(A). In view of these discussions, as also bearing in mind the entirety of the case, we deem it fit and proper to remit the matter to the first appellate authority after giving an opportunity of hearing, for adjudication of jurisdictional ground &allowability of Section 80C of the Act in accordance with the law and by way of a speaking order. No other issue was challenged before the ITAT the order passed as per the terms indicated above. Appeal of the assessee is allowed for statistical purposes.
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