Case Law Details
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 (APB, Pg. 36). It is trite law that No addition can be made in the hands of power of attorney holder and further revenue has not brought on record any material evidence indicating that ownership of the said land belongs to appellant assesse. Therefore, we hold that the assessment order is passed without jurisdiction.
9. Similar view is held by the ITAT Jaipur Bench Jaipur in the case of ‘Shri Gyan Chand Agarwal vs. Addl. CIT (ITAT, Jaipur)’, in ITA No. 266/JP/2017 vide order dtd. 10-07-17, and the Hon’ble Apex court in the case of ‘Suraj Lamp & Industries Pvt. Ltd. vs. State of Haryana & Another’, 340 ITR 01 (Supreme Court).
FULL TEXT OF THE ORDER OF ITAT AMRITSAR
The present appeal has been filed by the assessee against the order dated 19.09.2017 passed by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar in respect of Assessment Year 2009-10.
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