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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 the disciplinary authority, upon finding that the enquiry officer adopted a procedure contrary to the governing rules and thereby shut out material evidence, could set aside the enquiry and direct a de novo enquiry.
Analysis: Rule 27(c)(2) required oral evidence to be direct and recorded by the officer conducting the enquiry in the presence of the parties, with an opportunity of cross-examination. Treating letters of witnesses as statements in place of oral examination violated the prescribed procedure. The earlier decision relied on by the respondent did not bar further enquiry where a serious defect had crept into the proceedings or important witnesses had not been properly examined; it only prevented the disciplinary authority from discarding an enquiry merely because its report was unattractive. Where the procedure itself was fundamentally irregular and material evidence had been excluded, the disciplinary authority was entitled to intervene and order a fresh enquiry.
Conclusion: The direction for a de novo enquiry was valid, and the challenge to it failed.
Ratio Decidendi: Where an enquiry suffers from a serious procedural defect that excludes material evidence or violates the prescribed mode of recording oral evidence, the disciplinary authority may set aside the defective enquiry and direct further or fresh enquiry.