TaxTMI 
TaxTMI 
2023 (1) TMI 956
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..... For the Respondent : Mrs. Kanchan Garg, Sr. DR ORDER PER DR. M. L. MEENA, AM: 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. 2. The assessee has raised the following grounds of appeal: "1. That the ld. A.O. has wrongly included the said land/Capi....
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.... 4. That the matter may be denovo to A.O., to make the correct assessment. 4. Additional grounds of appeal: "1. That the ld. 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 grou....
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....at the assessment order passed by the AO is without jurisdiction and hence, it is void-ab- initio, and bad-in-law. 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 hold....