आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘ए’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:21)ी मनु कुमार (cid:10)गtiर, (cid:14)या(cid:26)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के सम#

BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:434/Chny/2025 (cid:26)नधा$रण वष $ / Assessment Year: 2012-13 M/s. Hyundai Motor India Ltd., The Principal Commissioner of Plot No.H-1, Sipcot Industrial Park, vs. Income Tax-4, Irungattukottai, Sriperumbudur Taluk, Chennai.

Kancheepuram District – 602 117.

[PAN:AAACH-2364-M]

(अपीलाथ&/Appellant) (’(यथ&/Respondent)

अपीलाथ& क) ओर से/Appellant by : Shri. Sriram Seshadri, C.A.

’(यथ& क) ओर से/Respondent by : Ms. E. Pavuna Sundari, C.I.T.

सुनवाई क) तार(cid:9)ख/Date of Hearing : 06.01.2026 घोषणा क) तार(cid:9)ख/Date of Pronouncement : 11.02.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM:

This appeal is filed by the assessee against the order dated 09.12.2024 passed by the learned Principal Commissioner of Income Tax–1, Chennai (“Ld. PCIT”) under section 263 of the Income-tax Act, 1961 (“the Act”), whereby the order passed by the Assessing Officer (A