HIGH COURT OF JUDICATURE AT ALLAHABAD INCOME TAX APPEAL DEFECTIVE No. - 110 of 2026 Court No. - 39 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. Ref.: Civil Misc. Exemption Application No.01 of 2026 1. The present exemption application is allowed. 2. Exemption prayed for, is granted. Ref.: Appeal 3. Issue being common, the appeal has been heard along with Income Tax Appeal No.191 of 2026 (Principal Commissioner Of Income Tax And Another vs. Sh. Chandra Prakash Goel). 4. For reasons assigned in the order passed today in Income Tax Appeal No.191 of 2026, the present appeal is dismissed. September 30, 2026 Anurag/- Versus Counsel for Appellant(s) : Shalini Goel Counsel for Respondent(s) : (Swarupama Chaturvedi,J.) (Saumitra Dayal Singh,J.) Principal Commissioner Of Income Tax And Another .....Appellant(s) Sh. Chandra Prakash Goel .....Respondent(s) Digitally signed by :- ANURAG JAISWAL High Court of Judicature at Allahabad Digitally signed by :- ANURAG JAISWAL High Court of Judicature at Allahabad