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Merely 3 Days Time granted to reply against Show Cause notice u/s 148A: HC sets aside order passed

6 Days Period inadequate for sending reply: ITAT sets aside assessment order passed in hasty manner

Assessee not required to prove Bad Debt amount written off as irrecoverable in books: ITAT

TDS Credit of earlier years allowed by ITAT when Income was booked on receipt basis

ITAT allows TDS claim of earlier years in Current year when cash basis accounting was being done
