Assessee is a partnership firm. A search action took place at residential premises of partners of assessee and a survey action took place at business premises of assessee. AO framed assessment under section 143(3) read with section 153A making certain additions in hands of assessee. Assessee alleged that search was carried out at house of partners of assessee and not at registered office of assessee and, therefore, proceedings under section 153A could not have been taken against assessee. Dismissing the petition the Court held that the  address at which search could be conducted would be place or location, where books of accounts, documents, jewellery, unaccounted assets could be located and it need not be registered office of person concerned and thus, contention that no proceedings under section 153A could have been initiated against assessee did not merit acceptance.  (AY. 2012013)