Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Penalty for noncompliance with summons and information: monetary sanction by issuing authority after hearing and possible defence. New section 54A imposes a monetary penalty for failure to comply with a summons under section 19(1) or to furnish information under section 21, to be imposed by the issuing authority only after affording an opportunity of being heard and subject to discharge if good and sufficient reasons for non compliance are proved. New section 54B allows entries in an authority's records or documents to be admitted in evidence in prosecutions under section 3 or Chapter VII, proved by production of originals or certified copies by the custodian.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Penalty for noncompliance with summons and information: monetary sanction by issuing authority after hearing and possible defence.
New section 54A imposes a monetary penalty for failure to comply with a summons under section 19(1) or to furnish information under section 21, to be imposed by the issuing authority only after affording an opportunity of being heard and subject to discharge if good and sufficient reasons for non compliance are proved. New section 54B allows entries in an authority's records or documents to be admitted in evidence in prosecutions under section 3 or Chapter VII, proved by production of originals or certified copies by the custodian.
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