On appeal the Court held, that the main reason given by the Tribunal in the orders dismissing the appeals was that nothing was produced by the assessees to prove that the investments in the shares of group companies by them were out of the explained investments. In view of the submission made by the assessees that they were ready to submit the relevant documents, the matter was remanded to the Assessing Officer for fresh consideration. There was no objection by the respondent. Therefore, the questions of law raised in all the appeals were left open.(AY.2012-13 to 2014-15)