PR. COMMISSIONER OF INCOME TAX Vs. HARPREET KAUR

JUDGEMENT

(1.) These are two appeals by the Revenue against the common order dated 29th June 2016 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 844/Del/2011 and ITA No. 2081/Del/2011 for the Assessment Years ('AY') 2006-07 and 2007-08, respectively.

(2.) While admitting these appeals on 21st Feb. 2017 this Court framed the following questions of law for consideration:

(3.) The facts in brief leading to the filing of these appeals are that the Respondent-Assessee was the Proprietor of M/s Vi-John International, Delhi and M/s Maja Personal Care, Baddi, Himachal Pradesh (H.P.) which are engaged in the manufacturing of cosmetic goods.