IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Years : 2011-12 & 2012-13 M/s. Karnataka State Beverages Corporation Limited, The Assistant Commissioner of

4^th Floor, TTMC Building, Income Tax, A Block, BMTC, Shanthinagar, Vs. Circle – 4(1)(1), Bengaluru – 560 027. Bengaluru.

PAN: AACCK1421A APPELLANT RESPONDENT Assessee by : Shri S. Annamalai, Advocate Revenue by : Shri Balusamy N – JCIT DR Date of Hearing : 10-03-2026 Date of Pronouncement : 03-06-2026

ORDER

PER PRASHANT MAHARISHI, VICE – PRESIDENT

01. These two Appeals have been filed by M/s. Karnataka State Beverages Corporation Ltd. (the Assessee/Appellant) for Assessment Years 2011–12 and 2012–13 against the Appellate Orders of the National Faceless Appeal Centre, Delhi (the Ld. CIT(A)). For Assessment Year 2011–12, the appeal challenges the order dated 04.07.2025, by which the Assessee’s Appeal against the Assessment Order passed u/s. 143(3) r.w.s. 260A of the Income-tax Act, 1961 (the Act) was partly allowed. For Assessment Year 2012–13, the Appeal challenges the order dated 08.07.2025, by which the Ld. CIT(A) confir