Lalu Prasad Yadav vs Central Board Of Direct Taxes on 10 February, 2026
In support of his arguments, he has placed reliance on the
judgment passed by CAT, Allahabad Bench in the case of Naresh Kumar
Goel Vs. Dy. Commissioner of Income Tax, Merut at Rishikesh
(Uttarakhand) Vs. UOI & Ors. dated 01.08.2022 in OA No.
331/00983/2021 wherein, a Division Bench has recorded its findings in
paras 11 and 12 which reads as under :-