M/S AMAR CONTRUCTION AND ENGINEER ,SANGRUR vs. PCTI, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S GANGA CONSTRUCTIONS,SANGURUR vs. PCIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S ADARSH CONSTRUCTIONS AND ENGINEERS,SANGRUR vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S HIMALYAN CONSTRUCTION AND ENGINEERS,SANGRUR vs. PCIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S AMBEY ENGINEERS AND CONTRACTORS,NEW DELHI vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S ANAND ENGINEERS & CONTRACTORS,SANGURUR vs. PR.CIT, PATIALA

In the result, all the appeals of the respective assessees stands allowed

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 6.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S MAA BHAGWATI ENTERPRISES,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 7.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S OM CONTRACTOR AND ENGINEERS,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 7.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S OMKAR ENGINEER AND CONTRACTOR,SANGRUR vs. PCTI, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 7.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

M/S SHIV SHAKTI CONSTRUCTION,SANGRUR vs. PCIT, PATIALA

The appeals of the assessees stand allowed

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadav

disallowing salary and interest to partners and had also enhanced the percentage of earnings by taking the same as 8% being commission earned by the assessee firm. 7.3 Before we proceed to examine the issue before us at length, it will the worthwhile to reproduce the provisions of section 263 of the Act as under:- “263. (1) The [Principal Chief

SH. SANJEEV GARG,PANCHKULA vs. PR. C.I.T., PANCHKULA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 365/Chd/2022 "नधा"रण वष" / Assessment Year: 2017-18 Shri Sanjeev Garg, Vs The Pcit, House No. 77, Sector 4, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Afopg5637A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 02.04.2025 Date Of Pronouncement : 28.05.2025 Hybrid Hearing O R D E R

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Chief Commissioner or Director General or Commissioner authorized by the Board in this behalf under section