Agpa clarification

Your father can issuse a legal demand  notice demanding balance of sale consideration amount out of total sale consideration amount of Rs. 62 laksh as shown in the income tax department notice towards the sale of property.

Since your father is the actual owner and it was sold through his power agent your father is the person who received the full sale considerationa amount hence he is liable to pay the applicable taxes and not the power agent. 

The agreement for sale and the power of attorney deed will not confer title to the seller hence he cannot be legally held liable for the taxes notified by income tax department

Yes.  Your father executed a sale agreement and gave a POA to the claimant of the sale agreement, which means, on behalf of your father the agent can sell the property but the agent is not a title holder/owner of the property.  Hence your father is liable to pay the tax.  Your father can ask the agent to hand over the sale price, otherwise, legal action can be taken. 

I would like to provide some details. My father did sale of plot. Our intention was never to do AGPA. The buyer did AGPA for sale of plot, which we didn't expect would create problems like this. Here in Hyderabad most of the people buy doing AGPA to save on small amount when they resale again. The plot became building with out any information to us, the sale of building also happened with out our notice. So far my father did not get notification from IT. But it is showing as 62L transaction happened in the Tax Information Statement. I don't see any logic when plot becomes building the original owner is liable to pay tax. The AGPA holder refuses to pay the difference amount. He is asking us to show the documents and IT will agree to pay tax on 14L transaction. I don't think the AGPA holder will pay the difference amount. We can send a notice but he will just ignore. What are the next steps, we can appeal to IT that actual money received is 14L and we pay tax on that ?

It is better to consult the local CA for further guidance.