Allowing the petition the Court held that opportunity to be granted was not a mere opportunity and it must be meaningful and reasonable. The assessees must have time to put forth their defence statements, examine witnesses by engaging counsel or for personal hearing. The assessment orders and consequential demand notices and show-cause notices were quashed. The matters were remanded back to the assessing authority for fresh consideration and for providing reasonable opportunity to the assessees and thereafter passing orders of assessment. The assessing authority was also directed to provide an opportunity to cross-examine the persons, who had given statements against the assessees. Matter remanded. (AY.2014-15 to 2019 -2020)