Para 6 of instruction No.159 dated 10 April 1970.

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..... r mistake is observed by a revenue audit party it issues an audit memo stating the objection in regard to the individual cases. The ITO should furnish a reply to the AUDIT memo with greatest expedition and in any case within 3 days of the date of its receipt. The instructions were reiterated in Instruction No.612. 3. It is seen from the proforma reports that in many cases either no reply has been .....

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