$~25 
*	IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI
%							 Date of decision:  10.09.2026
						      Date of uploading: 15.09.2026
#	CNR No. DLHC010505912024
+ 	ITA 437/2024
	PR. COMMISSIONER OF INCOME TAX-12, DELHI ....Appellant
				Through:	Mr. Siddhartha Sinha, SSC

				versus

	SMT. 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
     J U D G M E N T
DINESH MEHTA, J. (ORAL)
1. The present appeal under Section 260A of the Income Tax Act, 1961 has been directed against the common judgment in the order dated 19.06.2023 passed by the Income Tax Appellate Tribunal, Bench “D” New Delhi (hereinafter referred to as “the Tribunal”), whereby the Tribunal has allowed appeals filed by the respondent/assessee for the Assessment Year (AY) 2006-07, while relying upon judgment of this Court rendered in the case of Principal Commissioner of Income Tax, Central-1, Delhi v. Smt. Sneh Lata Sawhney and Ors. reported in 2025:DHC:3617-DB. 
2. Before Mr. Siddhartha Sinha, learned Senior Standing Counsel for the appellant could advance his submissions, Dr. Rakesh Gupta, learned Senior Counsel for the respondent, submitted that even if the best argument of the appellant is to be taken into account, the appellant’s appeal is anyway liable to be rejected, in view of the recent judgment of this Court rendered on 22.01.2026, in the case of Principal Commissioner of Income Tax, Central-1, Delhi v. Sanjay Jain reported in 2026:DHC:585-DB.
3. Mr. Siddhartha Sinha, learned Senior Standing Counsel for the appellant, is not in a position to controvert the aforesaid position of facts and law.
4. Having heard learned counsel for the parties, we are of the considered opinion that the appeal is liable to be dismissed in light of the judgment of this Court in the case of Sneh Lata Sawhney (supra) which has further been followed and elaborated by this Court in the case of Sanjay Jain (supra). 
5. The appeal stands dismissed accordingly.


DINESH MEHTA
(JUDGE)

RAJNEESH KUMAR GUPTA
(JUDGE)
SEPTEMBER 10, 2026
kk
                                                

    ITA 437/2024                                                                      Page 1 of 2