Mci International Llc v. Union Of India And ANR

$~53 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2411/2023 & CM APPL. 9280/2023 MCI INTERNATIONAL LLC .....Petitioner Through:

Mr. Ajay Vohra, Sr. Adv. with mr.

Manuj Sabharwal, Mr. Drona Negi and Mr. Devvrat Tiwari, Adv.

versus UNION OF INDIA AND ANR .....Respondent Through:

Mr. Indruj Singh Rai SSC with Mr.

Sanjeev Menon JSC, Mr. Rahul Singh JSC and Mr. Gaurav Kumar, Adv.

CORAM:

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

O R D E R

% 12.03.2026 1.

Mr. Ajay Vohra, learned Senior Counsel for the petitioner at the outset submitted that the issue involved in the present case relates to the assessment year (AY) 2014-15, is squarely covered by the judgment of Hon'ble the Supreme Court rendered in the case of Union of India v. Rajeev Bansal: 2024 INSC 754.

2.

Mr. Indruj Singh Rai, learned Senior Standing Counsel for the respondent-Income Tax Department is not in a position to dispute the aforesaid position of facts and law.

3.

Admittedly, the notice for AY 2014-15 was issued on 25.01.2023 and 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 16/03/2026 at 16:29:53

therefore, the same is barred by limitation as per the adjudication made in the case of Rajeev Bansal (supra).

4.

The impugned notice (Annexure P-2) and the proceedings in consequence thereof are hereby quashed.

5.

The petition is allowed; pending application (s) disposed of. DINESH MEHTA, J VINOD KUMAR, J MARCH 12, 2026/dd 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 16/03/2026 at 16:29:53