$~75

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 16/2026 & CM APPL. 2545/2026

COMMISSIONER OF INCOME TAX (TDS)-2, DELHI

.....Appellant

Through: Mr. Debesh Panda, SSC with Ms.

Nivedita Jha, Advocate.

versus

SALUJA CONSTRUCTION COMPANY LTD. .....Respondent

Through: Mr. Bhupinder Jit Kumar, Ms. Megha

& Mr. Nikhil Sharma, Advocates.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 15.01.2026

1. Issue notice.

2. Mr. Bhupinder Jit Kumar accepts notice on the behalf of the

respondent.

3. Mr. Debesh Panda, learned Senior Standing Counsel informed that the assessment order for the relevant AY 2016-17 was passed on 25.11.2022 and though the Assessing Officer had indicated that penalty proceedings will be initiated separately, for which he had referred the matter to the Joint Commissioner of Income Tax on the very same day i.e., 25.11.2022, however, the notice proposing to impose penalty by the Joint Commissioner of Income Tax came to be issued on 19.07.2023 and the final order of

penalty was passed on 19.10.2023.

4. Learned counsel submitted that if the provisions of Section 275(1)(c) are taken into account, the limitation of 6 months should begin from the date of issuanc