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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, after dismissal of a revision petition under Section 115 of the Code of Civil Procedure, the High Court could entertain a writ petition under Articles 226 and 227 of the Constitution challenging the same subordinate court order; and whether the order of the subordinate court merged in the revisional order.
Analysis: The revisional power under Section 115 of the Code of Civil Procedure is exercised by the High Court as a superior court and is a mode of its wider appellate jurisdiction. When both parties are heard and the High Court decides the revision, the subordinate court's order merges in the High Court's order. Permitting a subsequent writ petition against the same order would result in two inconsistent decisions of the same High Court and would undermine the finality of its own adjudication. Even apart from merger, where one remedy before the High Court has been invoked and exhausted, it is not a proper exercise of discretion to permit another proceeding under Articles 226 and 227 in respect of the same order.
Conclusion: The High Court ought not to have entertained the writ petition, and the challenge to the subordinate court's order through Articles 226 and 227 was incompetent after dismissal of the revision.
Final Conclusion: The appeal succeeds, the High Court's judgment is set aside, and the appellant obtains costs.
Ratio Decidendi: Where a High Court has already adjudicated a revision on merits under Section 115 of the Code of Civil Procedure, the subordinate court's order merges in that decision and a subsequent writ petition against the same order should ordinarily not be entertained.