I.T.A. No. 168/Pat/2013 Assessment Year: 1991-92 & I.T.A. No. 169/Pat/2013 Assessment Year: 1992-93 Sunil Kumar Sinha 15 and it is being pronounced today i.e., on 24 th August, 2022, when both are available. 21. In the result, appeals of the assessee are dismissed. Order pronounced in the Court on 24 th August, 2022 at Kolkata. Sd/- Sd/- (RAJESH KUMAR) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Kolkata, Dated 24/08/2022 *SC SrPs आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned Pr. CIT 4. आयकर आयुᲦ)अपील (/ The CIT(A)- 5. िवभागीय Ůितिनिध आयकर अपीलीय अिधकरण, पटना /DR,ITAT, Patna 6. गाडᭅ फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Patna