The Allahabad High Court has issued the notice to government on a plea challenging FIR where it was lodged directly on the alleged cash payment of Rs.2,00,000 or more without informing the income tax department as laid down by the Supreme Court in the case of the Correspondence, RBANMS Educational Institution vs. B. Gunashekar and Another.
The bench of Justice Praveen Kumar Giri while listing the matter on 10.03.2026 directed the state to file the counter affidavit.
The applicant submits that Section 269ST of the Income Tax Act, 1961 prohibits any person from receiving Rs.2,00,000/- or more in cash from a single person in a day or in a single transaction or in respect of one event or occasion.
The applicant further submitted that where more than Rs.2,00,000/- is paid in cash in a registered deed, the Sub-Registrar shall inform the Income-tax Department. He places reliance upon the judgment of the Supreme Court in the Correspondence, RBANMS Educational Institution vs. B. Gunashekar and Another, 2025 INSC 490, wherein it has been held that the court/authority shall inform the Income-tax Department if any cash payment of Rs.2,00,000/- or more is involved.
The applicant submitted that before lodging the F.I.R., the process should be completed and, an amount of more than Rs.20,00,000/- is alleged to have been given in cash to the applicant.
The court listed the matter on 10.03.2026.
Case Details
Case Title: Nikhil Mittal Versus State of U.P. and Another
Case No.: APPLICATION U/S 528 BNSS No. – 5276 of 2026
Date: 23/02/2026
Counsel For Petitioner: Ram Adhar Yadav, Satendra Kumar
Counsel For Respondent: G.A.
