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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 a Letters Patent Appeal lay against a Single Judge's judgment delivered after the amendment to section 100A of the Code of Civil Procedure, 1908, in a matter arising under section 10F of the Companies Act, 1956, where the original proceedings had been instituted before the amendment came into force.
Analysis: The amended section 100A uses the words that where an appeal from an original or appellate decree or order is heard and decided by a Single Judge of a High Court, no further appeal shall lie. The right of appeal is a vested substantive right, but it can be taken away by express words or by necessary intendment. The amended provision was intended to reduce delay and finalise litigation by limiting further appeals. Its language and object show that it applies to appeals decided by a Single Judge on or after 1 July 2002, even if the original proceedings were instituted earlier. The Companies Act, 1956 confers an appeal to the High Court under section 10F, but it does not expressly preserve a further intra-court appeal against the Single Judge's decision. The restriction in section 100A therefore governs the case and bars the Letters Patent Appeal.
Conclusion: The Letters Patent Appeal was not maintainable and was rightly dismissed.