Nikhil Mittal Vs State of U.P. And Another (Allahabad High Court)
The Allahabad High Court heard an application filed under Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS) seeking quashing of a charge-sheet dated 4 August 2025, the cognizance order dated 7 October 2025, and the entire criminal proceedings pending before the Court of the Chief Judicial Magistrate, Saharanpur. The proceedings arise from Case Crime No. 267 of 2024 registered at Police Station Sadar Bazar, District Saharanpur under Sections 420, 467, 468, 471, and 506 of the Indian Penal Code. The applicant sought quashing of the proceedings insofar as they relate to him.
Counsel for the applicant submitted that Section 269ST of the Income Tax Act, 1961 prohibits any person from receiving ₹2,00,000 or more in cash from a single person in a day, in a single transaction, or in transactions relating to one event or occasion, unless the payment is made through an account payee cheque, account payee bank draft, electronic clearing system through a bank account, or other prescribed electronic modes. The provision also contains certain exceptions, including receipts by the Government, banking companies, post office savings banks, cooperative banks, transactions referred to in Section 269SS, and such other persons or classes of persons as notified by the Central Government.
