Revenue audit objection procedure: mandated ITBA workflow, defined roles, timelines and escalation to reconcile C&AG observations. Instruction No.7/2017 establishes SOPs for handling C&AG revenue-audit observations via ITBA and the C&AG portal, defining stages (Half Margin Note, LAR, SOF/Draft Para, ATN), roles (AO, Range head, PCIT, CIT(Audit), ADG(Audit)), categorisation of objections (factual/legal/mixed), timelines for replies and remedial action, and mandated MIS, ledger cards and accountability measures; unresolved disagreements are to be escalated through inter-departmental meetings and to ADG(Audit)/C&AG headquarters, with all operative reporting to be entered into ITBA.