IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25.09.2025 CORAM THE HON'BLE MR.MANINDRA MOHAN SHRIVASTAVA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE G.ARUL MURUGAN CMP NO. 21454 of 2025 in TCA SR No.129917 of 2025 The Principal Commissioner of Income Tax-1, Chennai-600 034. Appellant(s) Vs M/s.Hwashin Automotive India Pvt Ltd, F-65A, SIPCOT Industrial Park, Irungattukottai, Sriperumbudur, Tamil Nadu-602 117. Respondent(s) For Appellant(s): Mr.T.Ravi Kumar For Income Tax Department For Respondent(s): Mr.R.Vijayaraghavan For M/s.Subbaraya Aiyar, Padmanabhan Ramamani For The Respondent. https://www.mhc.tn.gov.in/judis ORDER (Order of the Court was made by the Hon'ble Chief Justice) Mr.R.Vijayaraghavan, learned counsel, appears for the respondent. 2. Heard the application for condonation of delay. Taking into consideration the short period of delay and the reasons given in the supporting affidavit, the delay is condoned. 3. List the appeal for admission. (MANINDRA MOHAN SHRIVASTAVA, CJ.) (G.ARUL MURUGAN, J.) 25.09.2025 TAR https://www.mhc.tn.gov.in/judis