a) The assessee was a partnership firm, engaged in the business of furniture.Survey was conducted at the premises of the assessee and an assessment was made under section 153C.
b) Assessee challenged such assessment as he was of the view that such assessment was based on statements of salesmen recorded under Section 133A. The CIT(A) and Tribunal dismissed the appeal of assessee.
c) Aggrieved-assessee filed the instant appeal.
The High Court held as under: