Assessee holding GPA for certain persons sold certain immovable property belonging to them during relevant assessment year. He did not offer capital gains tax on said transaction contending that he had executed sale deed as a General Power of Attorney Holder (GPA ) and he had not received any amount from transaction. The AO held that the assessee had sold the plot to his daughter not only as a GPA holder, but also as a owner of the property and had earned the capital gain therefrom. He accordingly brought the capital gains to tax On appeal, the CIT (A) confirmed the order of the AO Tribunal held that,  since the  assessee was not owner of property, capital gain could not be brought to tax in his hand. Followed Suraj Lamps & Industries (P.) Ltd v. State of Haryana (2012  340 ITR  1 (SC)  (AY. 2008-09)