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2012 (12) TMI 460 - ALLAHABAD HIGH COURTIncome from sale of plot - assessee claimed that 3/4 share belong to his sister - AO added the the same under the head income from our sources - CIT(A) and ITAT deleted the addition - held that:- The assessed amount payable to three sisters was received by the assessee on account of power of attorney executed by them in her favour. At the most she could be treated as an agent. The amount has to be assessed in the hands of sisters and not at the hand of the assessee. Therefore, the order of Tribunal does not suffer from any illegality.
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