आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.711/RPR/2025 (cid:467)नधा(cid:91)रण वष (cid:91) / Assessment Year : 2019-20 Chhattisgarh Distilleries Limited

6B Express Tower, 42A, Shakespeare Sarani, Theater Road, Kolkata-700 017 PAN: AAACS5073L ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Assistant Commissioner of Income Tax (Through Central Processing Centre, Bengaluru)

Central Circle-2, Raipur (C.G.)

……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri S.R. Rao, Advocate Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 10.04.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 10.04.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)-3, dated 12.09.2025 for the assessment year 2019-20 as per the grounds of appeal on record.

2. The relevant facts in this case are that the return was processed u/s.143(1) of the Income Tax Act, 1961 (for sho