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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 a second appeal under Section 100 of the Code of Civil Procedure, 1908 could be summarily dismissed without a reasoned consideration of whether any substantial question of law arose in a suit for specific performance.
Analysis: In a suit for specific performance, questions regarding readiness and willingness under the Specific Relief Act, the exercise of discretion to decree specific performance, and delay or laches are not pure questions of fact in every case. They have to be examined in the light of the statutory requirements and the surrounding circumstances, and may directly and substantially affect the rights of the parties. The High Court, while dealing with a second appeal, was required to consider whether such a substantial question of law arose and to record reasons for its conclusion. A summary dismissal without such examination was held to be unsatisfactory, especially where the order was non-speaking.
Conclusion: The summary dismissal of the second appeal was not justified and the matter had to be remanded to the High Court for fresh consideration of whether any substantial question of law arose and, if so, for decision in accordance with law.
Final Conclusion: The appeal succeeded, the High Court's order was set aside, and the second appeal was sent back for reconsideration on the threshold question under Section 100 of the Code of Civil Procedure, 1908.
Ratio Decidendi: In a second appeal, the High Court must give reasons on whether the case involves a substantial question of law, and a non-speaking summary dismissal is improper where the issues raised may substantially affect the parties' rights.