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Timely audit reply obligations require prompt factual responses to audit memos and supervisory reporting to expedite settlement. Assessing officers must give prompt, factual replies to Audit Memos (Half Margin Notes) and record dates of receipt and reply; Range DC/CIT must within a fortnight obtain detailed reports of memos and replies and address defaults; within one month send a consolidated report to DC (Audit) highlighting delays and unresolved legal points; DC (Audit) must personally monitor non compliance and escalate persistent lapses to the CIT; assessing officers must report file requisition, availability and mistakes within seven days of audit completion.
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Provisions expressly mentioned in the judgment/order text.
Timely audit reply obligations require prompt factual responses to audit memos and supervisory reporting to expedite settlement.
Assessing officers must give prompt, factual replies to Audit Memos (Half Margin Notes) and record dates of receipt and reply; Range DC/CIT must within a fortnight obtain detailed reports of memos and replies and address defaults; within one month send a consolidated report to DC (Audit) highlighting delays and unresolved legal points; DC (Audit) must personally monitor non compliance and escalate persistent lapses to the CIT; assessing officers must report file requisition, availability and mistakes within seven days of audit completion.
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