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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 decree passed in the second appeal against a deceased appellant was a nullity and whether, on abatement of the second appeal, the decree of the first appellate court survived for execution without merger.
Analysis: Order 22 of the Code of Civil Procedure, 1908 governs the effect of death of a party in appeal and the consequences of failure to substitute legal representatives within time. When the sole or relevant appellant dies and no steps are taken to bring the legal representatives on record, the appeal abates by operation of law. In such a situation, the appeal does not destroy the operative effect of the decree under challenge; instead, the decree of the lower appellate court attains finality. The doctrine of merger applies only where the superior court has validly exercised appellate jurisdiction and determined the rights of parties by a competent order. A judgment rendered against a dead person is a nullity and cannot defeat the decree-holder where the appeal has in law abated.
Conclusion: The second appellate order did not extinguish the first appellate decree, the doctrine of merger had no application, and the execution proceedings were maintainable. The decision was in favour of the appellant.