He denied the allegations during recording of his statement in the court of CBI special judge Shyam Lal.
The case relates to the alleged out-of-turn allotment of land to Kumar in 1994 by erstwhile Noida Development Authority Chairperson Neera Yadav. Kumar was her junior at the time.
During the day's proceeding, Yadav failed to appear before the court and her counsel filed an application on her behalf seeking exemptions from appearance in the court today on the grounds of ill health.
Yadav has already been convicted and sentenced to four years in another case related to the land allotment scam. She was earlier granted bail by the Allahabad High Court.