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    <description>The HC found a violation of natural justice in the Final Audit Report. The tax authority failed to consider the taxpayer&#039;s reply to a discrepancy notice, contrary to Rule 101(4). The court quashed the audit report and directed the respondents to review the reply, reconsider the audit findings, and proceed in accordance with legal provisions.</description>
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      <description>The HC found a violation of natural justice in the Final Audit Report. The tax authority failed to consider the taxpayer&#039;s reply to a discrepancy notice, contrary to Rule 101(4). The court quashed the audit report and directed the respondents to review the reply, reconsider the audit findings, and proceed in accordance with legal provisions.</description>
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