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2023 (1) TMI 956 - AT - Income TaxValidity of assessment made by the AO in the wrong hands - HELD THAT:- 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 and as per A.O’s order. It is seen that assessee received the power of attorney from Sh. Sukhdev Singh English translation 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 - 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 assessee. Therefore, we hold that the assessment order is passed without jurisdiction. We hold that the assessment order is passed by the Assessing Officer without assuming jurisdiction on the assesse and hence such assessment order is held void ab initio and bad-in-law. Appeal of the assessee is allowed.
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