During annual observed no gear up or down light, turn intensity on panel lights up & down
Still no light, gear is down with no indication on light, checked circuit breaker & wiring?
Any other ideas on what to check?

comanchegear.com is the expert.

If you haven't already done Matt's gear wiring, I'd start there - especially if this is a Twin, check the nose microswitch.

Check the wiring to the microswitches in all three gear. Cracking occurs due to the flexing of gear retraction/extension, usually about 12-18 inches from the switch. Hard to find because (usually) the insulation is cracked in several places. Have helper in airplane with master switch on and gear and move the wiring around. When he/she sees the light change in cockpit, you have found the damaged wires. Also possible that you have a defective circuit breaker and that would explain no light with either up or down.

Did you verify the bulbs are not burned out? Unlikely that both would go simultaneously but an easy check....

Thanks for the response, My Mechanic found the problem. He said
"It was Rheostat and the mated overhead lighting add on ..they were out of adjustment."

it's the Rheostat, the view shows how the rheostat connects, it doesn't like to stay where it should

Interesting - thanks for sharing so we can all learn