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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. 
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Issues: Whether the court has power to accept a written statement filed beyond the outer limit of ninety days prescribed under Order VIII Rule 1 of the Code of Civil Procedure, 1908, and whether the provision is mandatory or directory.
Analysis: The time limit for filing a written statement was introduced to curb delay and secure expeditious disposal of civil suits, but the provision is procedural and does not expressly take away the court's power to accept a belated written statement. Procedural rules are intended to advance justice and should not be construed so rigidly as to defeat a fair hearing, especially where no express statutory prohibition exists. The nature of the provision, its object, and the absence of expressly stated consequences for non-compliance support a construction that preserves judicial discretion in exceptional cases.
Conclusion: The court has power to accept a written statement beyond ninety days in appropriate cases, and Order VIII Rule 1 is directory rather than strictly mandatory. The refusal to accept the written statement was set aside and the appeal was allowed.