Court held that  where assessment against yard owners was completed under section 153C and Assessing Officer had assessed income with addition of income in hands of yard owners and at same time, same material was used against petitioner firm, though prior to it he was satisfied that material found from search belonged to yard owners, addition of income in hands of petitioner firm was not justified. Matter was  remanded to Assessing Authority to make assessment afresh eliminating material used in assessment of yard owners to make addition of income of petitioner firm. (AY. 2014-15 to 2017-18)