Held, that  a fair opportunity was not given to the assessee even after the show-cause notices dated March 24, 2022. The assessment orders dated March 28, 2022 were passed in violation of the principles of natural justice and therefore, were quashed and set aside. The matters were remitted back to the Deputy Commissioner for reconsideration and the assessee could treat the show-cause notices dated March 24, 2022 as fresh notices. Except the quashment of the assessment orders dated March 28, 2022, all other prayers sought for by the assessee were rejected. Matter remanded. (AY.  2015-16, 2016-17)