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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 objections raised by the judgment-debtor after the executing court had proceeded beyond notice under Order XXI Rule 22 and moved to attachment could still be entertained, or were barred by constructive res judicata.
Analysis: Order XXI Rule 22 marks the completion of a preliminary stage in execution. If no objection is raised after notice, or if the stage is allowed to conclude without challenge, the executing court may proceed to attachment under Order XXI Rules 23 and 24. Orders passed at that stage attain finality and bind the parties at later stages unless set aside in appeal. The principle of res judicata applies not only between separate proceedings but also between successive stages of the same proceeding, preventing re-agitation of matters that were or ought to have been decided earlier.
Conclusion: The subsequent objections were barred by constructive res judicata and were not entertainable.