Section 80C disallowance: ITAT directs AO to consider submission of Assessee

Suba Singh Vs ITO (ITAT Amritsar) The assessee has submitted that though the assessee has filed relevant documents as appears in Paper Book at Pages No. 49 & 50 in support of its claim u/s.80C of the Act, however, the ld. CIT(A) did not consider the same and wrongly or inadvertently observed in the impugned order that the appellant has not given any submissions and evidences regarding the disallowance of deduction u/s.80C of the Act, therefore, the decision of ADIT, CPC to confirm the disallowance of Rs. 1,10,710/- u/s.80C of the Act is not disturbed. The ld. DR did not refute the claim of...