DELUXE ENTERPRISES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) Since common questions of law and fact arise for consideration in both appeal and writ petition, therefore, they were taken up together for hearing and are being disposed of by a common judgment.

(2.) Brief facts of the case are that Mr. Vivek Bhalla (appellant in ITA No.23/2017 and petitioner in CWP No. 6575/2014), hereinafter referred to as the appellant/petitioner, established M/s. Deluxe Enterprises, Delhi, in the year 1997 as partnership firm and obtained permanent account number (PAN) with registered office at E 143, Sector 1 Dwarka, New Delhi.

(3.) In the year 1999, the appellant/petitioner established industrial undertaking/manufacturing unit/branch at Village Ranguwal, Bhartgarh Road Nalagarh, Himachal Pradesh, and commenced its operations on 23/12/1999 manufacturing different types of cotton yarn, textiles etc.