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AI Drafter ✕

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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        Income Tax

        2002 (9) TMI 12 - HC - Income Tax

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        Block assessment depreciation dispute turns on factual findings, with no substantial question of law arising. In a block assessment dispute over disallowance of depreciation, the Gujarat HC held that no substantial question of law arose because the Tribunal's ...
                        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.

                            Block assessment depreciation dispute turns on factual findings, with no substantial question of law arising.

                            In a block assessment dispute over disallowance of depreciation, the Gujarat HC held that no substantial question of law arose because the Tribunal's conclusions rested on appreciation of seized material and other evidence. The controversy was treated as factual, and the Court found no legal infirmity or debatable legal issue requiring interference. The result was against the assessee and in favour of the Revenue.


                            Issues: Whether any substantial question of law arose from the Tribunal's order concerning disallowance of depreciation in block assessment under section 158BC.

                            Analysis: The Tribunal's conclusions were based on appreciation of evidence and material seized during the search proceedings. The dispute turned on factual findings recorded by the Tribunal, and the Court found no legal infirmity or debatable legal issue warranting interference.

                            Conclusion: No substantial question of law arose. The decision was against the assessee and in favour of the Revenue.

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