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No addition can be made in the hands of power of attorney holder
Case Law Details
- Case Name
- Kamaldeep Singh Vs ITO (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Amritsar
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Kamaldeep Singh Vs ITO (ITAT Amritsar)
It is not disputed that the assessment was made by the AO in the wrong hands, as the assessee was power of attorney holder of Sh. Sukhdev Singh who was the owner of the disputed land, as per reasons recorded u/s 147 (APB, Pg.11) and as per A.O’s order page-3. It is seen that assessee received the power of attorney from Sh. Sukhdev Singh dtd. 19-10-06 (APB, Pg.489-491), English translation (APB,Pg.492-493) and that the appellant sold the land as mentioned in the reasons recorded on behalf of Sh. Sukhdev Singh. Copy of the sale deed is placed on record (...
