Allowing the petition the Court held that the utility of a statement recorded in the course of survey is limited to the extent to which it is useful or relevant to any proceeding under the Act.  A statement recorded in the course of survey can, at best, support a proceeding for reassessment. It cannot be the sole basis for reassessment.  Accordingly, as the department had yielded no tangible incriminating material reassessment based solely upon the sworn statement recorded under section 133A from one of the partners which he had retracted later. The notice of reassessment was not valid. (AY. 2013-14 to 2015-16)