TMI Blog2023 (1) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2017 passed by the ld. Commissioner of Income Tax (Appeals)-2, Jalandhar in respect of Assessment Year 2009-10. 2. The assessee has raised the following grounds of appeal: 1. That the ld. A.O. has wrongly included the said land/Capital Asset within the meaning of Sec. 2(14) and has not done the best judgment assessment. 2. That the ld. CIT(A) has wrongly rejected the evidence file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO is bound to make correct assessment and in the hands of correct person/assessee only and further assessment made in the wrong hands is beyond jurisdiction, ultra-virus, illegal, bad-in-law, and void abinitio. 5. The counsel for the assesse filed additional legal ground on validity of assessment in wrong. Since, the issue raised in the additional ground is legal issue which goes to the root ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The Ld. DR though objected to the contention of the assessee. However, he could not controvert the facts that assessment was made in the wrong hands. 8. Heard. 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) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide 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). 10. In view of the matter, 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. 11. In the result, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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