photo credit: Bolton Library & Museum Services, Bolton Council
Does this view show the interior of the Hypostyle Hall of the Temple of Hathor at Dendera? The form of the column capitals seems to be the same. Nineteenth-century prints and photographs of the site show that the entrance had not been completely excavated as with the blocked off alcove here on the left.
Google Maps provides several views of the temple's interior, this one https://tinyurl.com/y86mbq9l has nearly the same perspective as the painting. Even the incision in the left column of the entrance is still there!
Here are two paintings of the Temple of Hathor c.1838,
I question that the one with faces is really one of David Roberts' paintings. the other Image 2105 is in my book of Roberts paintings and so is authentic,
That appears to answer the 'what and where', but can the question be extended to who might have painted it (not Roberts)? Probably someone who did more similar....
I will throw in a suggestion of Walter Tynsdale; the attached contains a possible exhibition of the work and a possible account of painting it with illustration. The book mentioned only has one colour plate but the original book allegedly has 60 which might include this work if it was one of his.
Tyndale (no 's') is an interesting suggestion, Jen, and at first glance looks promising; however our work is an oil, and according to Christopher Wood, after taking up watercolours c.1890 Tyndale "never again used oils". Certainly all the Egyptian scenes that illustrate the two books you reference are in watercolour, and our painting (or even a w/c version of it) is not among them. The books (with all the plates, I think) can be viewed online here http://bit.ly/2Cf9tvT and here http://bit.ly/2AE8iZu . The great majority, too, are signed.
Yes, Christopher Wood's statement (in 'Victorian Painters') is confirmed by a piece about Tyndale in Vol 38 of 'The Studio' (#162 Sept 1906). In 1889 the artist moved to Haslemere (checked in Electoral Registers), and not long afterwards a misunderstanding with a painting pupil forced him to try watercolours for the first time. He postponed the classes, sought advice from a friend, and "the next day he invested in a new outfit, and with one exception has never touched oils since". See: http://bit.ly/2AZ3laJ
As Tyndale's Egyptian visits seem only to have begun in the mid or late 1890s, I think we have to rule him out.