Delhi High Court

ITA/446/2024 of PR. COMMISSIONER OF INCOME TAX-12, DELHI Vs MRS. SALONI NARANG on 10 September 2026

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HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010517122024 + ITA 446/2024 PR. COMMISSIONER OF INCOME TAX-12, DELHI.....Appellant Through: Mr. Siddhartha Sinha, SSC versus MRS. SALONI NARANG .....Respondent Through: Dr. Rakesh Gupta, Sr. Adv. with Mr.Somil Agarwal & Mr. Dushyant Agrawal,

$~26

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IN THE HIGH COURT OF DELHI AT NEW DELHI

CNR No. DLHC010517122024

+

ITA 446/2024

PR. COMMISSIONER OF INCOME TAX-12, DELHI .....Appellant

Through:

Mr. Siddhartha Sinha, SSC

versus

MRS. SALONI NARANG

.....Respondent

Through:

Dr. Rakesh Gupta, Sr. Adv. with

Mr.Somil Agarwal & Mr. Dushyant

Agrawal, Advs.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R

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10.09.2026 Since we have rejected ITA 437/2024 which relates to the basic assessment order, the present appeal which involves challenge to the order of penalty and consequential order passed by the Appellate Authority is also liable to be rejected. The same is, therefore, rejected.

DINESH MEHTA, J.

RAJNEESH KUMAR GUPTA, J. SEPTEMBER 10, 2026 kk

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2026 at 12:09:17

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