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2016 (4) TMI 87 - HC - Income TaxDenial of fair opportunity - Held that:- Denial of a fair opportunity to the assessee through disclosure of appropriate reasons germane to the objective intended to be achieved, at the stage of show cause notice and therefore the consequential order(s) dated 31.8.2015 and 31.7.2015, are found to be unsustainable and the same are quashed. The matter is however remanded back to the respective Principal Commissioners of Income Tax, Guwahati-I and Guwahati-II, who may take fresh steps under Section 127 of the Income Tax Act, after giving fair opportunity to the petitioners and pass appropriate order thereafter, in accordance with law, after recording his reason.
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