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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 prior admissions made by the parties in earlier proceedings could be relied upon as substantive evidence against them to sustain the finding that the disputed properties were not joint family properties and whether the absence of confrontation with those admissions in the witness box prevented their use.
Analysis: Prior statements by a party, when proved, are admissions and constitute substantive evidence of the fact admitted under the Indian Evidence Act. They stand on a different footing from a prior inconsistent statement used merely to impeach a witness under the rule of confrontation. The requirement of putting a previous statement to a witness under Section 145 applies to contradiction of testimony, not to proof of an admission made by the party. The concurrent findings of the courts below rested on such admissions, and no sufficient basis was shown to displace them or to establish prejudice from their use.
Conclusion: The admissions were admissible and could be acted upon without prior confrontation, and the finding against the appellants was upheld.
Final Conclusion: The appeal failed, and the decree against the appellants was sustained with only a partial adjustment of costs.
Ratio Decidendi: An admission made by a party, once duly proved, is substantive evidence under the Indian Evidence Act and may be relied upon even if the party was not confronted with it in the witness box; Section 145 governs contradiction of witnesses, not proof of admissions.