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![Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Power-of-Attorney.jpg "Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]")
Power of Attorney Holder cannot be assessed for Capital Gain received on Sale of Land: ITAT Jaipur [Read Order]
In Shri Gyan Chand Agarwal v. ACIT, a division bench of the ITAT Jaipur held that addition of income against a power of attorney holder for the...