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    <title>Audit Report not valid when reply filed by Assessee is not taken into consideration</title>
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    <description>The proper officer must inform the registered person of audit discrepancies and finalise audit findings only after due consideration of any reply furnished by the assessee; if the reply is not taken into account, the Final Audit Report is procedurally defective and must be set aside and re-finalised after considering the assessee&#039;s reply.</description>
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      <description>The proper officer must inform the registered person of audit discrepancies and finalise audit findings only after due consideration of any reply furnished by the assessee; if the reply is not taken into account, the Final Audit Report is procedurally defective and must be set aside and re-finalised after considering the assessee&#039;s reply.</description>
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