$~26 * 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 O R D E R % 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

$~26 * 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 O R D E R % 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