Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
127 & 128/PAT/2019 Assessment Years: 2006-2007 & 2012-2013 Alok Kumar,.............................................Appellant C/o. Nirmal & Associates, Chartered Accountant, Nepali Kothi, Opp. Gasoline Petrol Pump, Boring Road, Patna-800 001 [PAN: AIRPK0300L] -Vs.- Assistant Commissioner of Income Tax,....Respondent Central Circle, Muzaffarpur Appearances by: Shri Nishant Maitin, C.A., appeared on behalf of the assessee Smt. Rinku Singh, CIT(D.R), appeared on behalf