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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 counsel had authority to state that the appeal would not be pursued, and whether the appellate court could dismiss the appeal as withdrawn without deciding the merits.
Analysis: Order III Rule 4 of the Code of Civil Procedure, 1908 authorises counsel to continue on record until the proceeding is duly terminated. Order XXIII Rule 1(1) and Rule 1(4), read with Section 107(2), extend the same principle to appeals and confer on the appellate court co-extensive power to permit an appellant to abandon the appeal wholly or in part. The fact that the appeal had been admitted did not take away the power to permit withdrawal, and the court was not bound to pronounce on the merits under Order XLI Rule 11 where the appellant chose not to proceed.
Conclusion: The dismissal of the appeal as withdrawn was lawful, and the challenge to the order failed.