IN THE HIGH COURT OF JUDICATURE AT PATNA Miscellaneous Appeal No.201 of 2018 ======================================================

Deputy Commissioner Of Income Tax, Circle - 2, Gaya.

... ... Appellant Versus M/s Kumar A. S. Construction, Ashok Nagar, Bhat Bigha, Gaya (PAN AAECA0928L.

... ... Respondent ======================================================

with Miscellaneous Appeal No. 202 of 2018 ======================================================

Deputy Commissioner Of Income Tax, Circle 3, Gaya ... ... Appellant Versus M/s Kumar A. S. Construction, Ashok Nagar, Bhat Bigha, Gaya (PAN AAGFK7513A.

... ... Respondent ======================================================

Appearance :

(In Miscellaneous Appeal No. 201 of 2018)

For the Appellant/s : Mrs.Archana Sinha, Sr. Advocate Mr.Alok Kumar, Advocate Ms.Richa Rajiv Singh, Advocate Ms. Komal, Advocate Ms.Nisha Kumari, Advocate Mr.Kamal Raj, Advocate For the Respondent/s : Mr.Anuj Kumar, Advocate (In Miscellaneous Appeal No. 202 of 2018)

For the Appellant/s : Mrs.Archana Sinha, Sr. Advocate Mr.Alok Kumar, Advocate Ms.Richa Rajiv Singh, Advocate Ms. Komal, Advocate Ms.Nisha Kumari, Advocate Mr.Kamal Raj, Advocate For the Respondent/s : Mr.