OMPRAKASH KUKREJA Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Appellant has filed this appeal under Section 260-A of the Income Tax Act being aggrieved by the order dated 24.07.2015 passed by the Income Tax Appellate Tribunal, Agra in ITA No. 241/Agra/2011.

(2.) It is appellant's contention that he is a wholesale trader of fireworks and the present dispute relates to assessment year 2007-2008.

(3.) In fact a search under Section 133-A of the Income Tax Act, 1961 (hereinafter referred to as "IT Act"?) was carried out by the department on the business premises of the appellant on 05.10.2006.