Order 2

Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: 10 CS DJ 152/26
DHEERAJ Vs. GAURAV TANEJA
11.03.2026
Present: Sh. Gufran, Ld. counsel for the plaintiff alongwith plaintiff.
Sh. Rajnikant, Ld. counsel for the defendant alongwith
defendant.
Fresh vakalatnama filed on behalf of defendant. Same is taken
on record.
Copy of the PAN Card is filed today on behalf of plaintiff.
Perusal of the plaint reveals that the plaintiff has filed the
present suit seeking recovery of Rs. 9,50,000/- given to the defendant as a
friendly loan by way of cash from November 2024 to 10.11.2025. As per
the judgment of the Hon’ble Supreme Court in
The Correspondence,
RBANMS Educational Institution vs. B. Gunashekar & Another bearing
CIVIL APPEAL NO. 5200 OF 2025 , the following directions have been
passed:
(A) Whenever, a suit is filed with a claim that Rs.
2,00,000/- and above is paid by cash towards any
transaction, the courts must intimate the same to the
jurisdictional Income Tax Department to verify the
transaction and the violation of Section 269ST of the
Income Tax Act, if any,
(B) Whenever, any such information is received either
from the court or otherwise, the Jurisdictional Income Tax
authority shall take appropriate steps by following the due
process in law,
(C) Whenever, a sum of Rs. 2,00,000/- and above is
claimed to be paid by cash towards consideration for
conveyance of any immovable property in a document
presented for registration, the jurisdictional Sub-Registrar
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shall intimate the same to the jurisdictional Income Tax
Authority who shall follow the due process in law before
taking any action,
(D) Whenever, it comes to the knowledge of any Income
Tax Authority that a sum of Rs. 2,00,000/- or above has
been paid by way of consideration in any transaction
relating to any immovable property from any other source
or during the course of search or assessment proceedings,
the failure of the registering authority shall be brought to
the knowledge of the Chief Secretary of the State/UT for
initiating appropriate disciplinary action against such
officer who failed to intimate the transactions.
Let intimation be sent to Director General, Income Tax of the
present plaint alongwith copy of the plaintiff’s PAN Card.
Let the written statement be filed by the defendant within 30
days from today with advance copy. Let replication be also filed by the
plaintiff. Parties are also directed to file their respective affidavit of
admission / denial of documents.
List the matter for admission / denial of documents and
framing of issues on 16.05.2026.
(Jiten Mehra)
DJ-10/Central/THC/Delhi.
11.03.2026
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