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8. The above appeals are remitted to the ITAT for fresh consideration. ITAT shall consider and render findings on the grounds raised by or in the appeals before it by the concerned assessees. It is clarified that this is not a limited remand and the ITAT shall proceed to hear the merits of the appeals pending before it on other grounds as well."

4. Accordingly, the matters relating to Mohan Meakins Limited, National Industries Corporation Ltd, Superior Industries Ltd, DCM Shriram Industries Ltd, Saraya Industries, M/s Lords Distillery Limited and National Industrial Corporation Ltd were remitted to the Tribunal for reconsideration on the lines indicated in the said order of the Hon'ble High Court.

1. Saraya 945 1045 527.5 690 (Saraya+ Balrampur 3207.5 804 1.13 636.9 889.6 3464.5 2 Rampur 752 4 945 599.4 705.6- 3002 3 SSL (Mansurpur) 463 607 374.8 2035.8 4 Lords (D.K. Modi) 582 616 404.9 486.9 2089.8 5 Daurala (DCM) 374 453 310.2 448.6 1585.8 6 Kesar (Baheri) 419 317 176.3 ' 245 1157.3 8 NIC (National) 327 359 242.4 348.6 1277 9 Simbholi 298 472 278.5 583.1 1631.6 10 Balrampur 298 328 244.5 870.5 11 Narang 61 153 105.1 235.7 554.8 12 **Pilkhani 162 339 185.3 213.6 899.9 14 Cooperative 150 182 99.8 194.8 626.6 15 ***M. Meakins 202 334 204.2 275.6 1015.8 16 Central 22 44 32.4 98.4 17 Modi 21 125 149.7 308.8 604.5 18 Superior/ITRC 46 34.7 233.6 320.3 19 72.5 72.5

181. In the result, the appeals of the assessee are allowed.

DCM Shriram Industries Ltd [Revenue's appeals]

182. Grievance of the Revenue in all the appeals is that the CIT(A) erred in cancelling the assessment for the years under consideration.

183. A perusal of the order of the CIT(A) shows that the CIT(A) has followed the earlier order of the Tribunal wherein the Tribunal has held that the documents seized and evidences gathered from the residence of Shri R.K. Miglani during search do not belong to the members of UPDA and as the present appellant is member of UPDA, assessment framed u/s 153C was held to be bad in law.

s. No. Name of the 2002-03 2003-04 2004-05 2005-06 (till Total (In Distillery Jan) Lakhs) 1 Saraya 945 1045 527.5 690 (Saraya 3207.5 + Balrampur 2 Unnao 804 1134 636.9 889.6 3464.5 3 Rampur 752 945 599.4 705.6 3002 4 SSL (Mansurpur) 463 607 374.8 591 2035.8 5 Lords (D. K. 582 616 404.9 486.9 2089.8 Modi) 6 Daurala (DCM) 374 453 310.2 245448.6 1585.8 7 Kesar (Baheri) 419 317 176.3 348.6245 1157.3 8 NIC (National) 327 359 242.4 348.6 1277 9 Simbholi 298 472 278.5 583.1 1631.6 10 Balrampur 298 328 244.5 870.5 11 Narang 61 153 105.1 235.7 554.8 12-13 Pilkhani & Shamli 214.4 333.1 185 214 947.0 14 Cooperative 150 182 99.8 194.8 626.6 15 M. Meakins 202 334 204.2 275.6 1015.8 16 Central 22 44 32.4 17 Modi 21 125 149.7 308.8 98.4 18 Superior/ITRC 6 46 34.7 233.6 320.3 19 Majhola 72.5 72.5