On writ court issued the  directions  to afford opportunities to assessees to rebut contentions raised against them from and out of materials collected from premises of ‘searched person’ had not been complied with by Assessing Authority before passing final assessment order, matters were to be remanded back to Assessing Authority for fresh consideration and for providing reasonable opportunity to assessees and thereafter pass order of assessment(s) on merits and in accordance with law. Further, opportunity to cross-examine persons, who had given statement against assessees was also to be provided. Matter remanded. (AY. 2014-15, 2015-16 to 2019-20)