Dismissing the appeal of the assessee the Court held that it is settled position of law that statement is to be believed as a whole and not in piecemeal as one part suits to the assessee and other part does not suits to the assessee. The findings recorded by the authorities are the findings of fact based on the agreement of purchase of land dated 15-8-2005 and the same was admitted by SKL in reply to Question No.14 of his statement and thus, the contention of the appellant that the authorities have committed an error in relying on the statement of SKL cannot be accepted.  (AY. 2006-07)