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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: (i) whether the trial court could validly proceed ex parte, record evidence and pronounce judgment on a day treated as a close holiday without consent of parties or urgent necessity; (ii) whether the trial court's judgment satisfied the requirement of a concise statement of the case, points for determination and reasons under the Civil Procedure Code.
Issue (i): Whether the trial court could validly proceed ex parte, record evidence and pronounce judgment on a day treated as a close holiday without consent of parties or urgent necessity.
Analysis: A judicial act done on a day shown as a close holiday is not invalid merely because of the date, but the relevant court rules restricted civil trials on close holidays to cases of consent or urgent necessity. The day in question had been declared a holiday and was intended to be observed as such by the subordinate courts. Since there was no urgency and no consent, the order to proceed ex parte, the recording of evidence and the pronouncement of judgment were beyond the proper exercise of power on that day.
Conclusion: The ex parte proceedings on the close holiday were invalid and liable to be set aside.
Issue (ii): Whether the trial court's judgment satisfied the requirement of a concise statement of the case, points for determination and reasons under the Civil Procedure Code.
Analysis: The judgment contained only a very brief recital of the facts and did not disclose the points for determination, any discussion of evidence, or reasons supporting the decree. Such a form of judgment did not meet the statutory requirement that the decision be supported by a concise statement of the case, the points for determination and the reasons for the decision.
Conclusion: The judgment was defective for want of the requisite reasoning and structure.
Final Conclusion: The appeal succeeded, the decree of the court below was vacated, and the matter was remitted for fresh disposal in accordance with law.
Ratio Decidendi: Civil trials should not proceed on a close holiday except in cases of consent or urgent necessity, and a judgment must disclose the points for determination and the reasons for the decision.