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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 an interim injunction under Order 39, Rule 1(a) of the Code of Civil Procedure, 1908 could be granted against a person who was not a party to the suit, and where no corresponding relief could be granted against that person in the main suit.
Analysis: Interim relief is granted only on the footing that the applicant is prima facie entitled to the substantive relief claimed in the suit. Where the main suit contains no claim or issue against the proposed injunction debtor, and no relief could be granted against him on the termination of the suit, the grant of interim relief would be outside the proper scope of Order 39, Rule 1(a). The circumstance that execution of a decree may affect the applicant's claimed rights does not, by itself, justify an injunction against a stranger to the suit, especially when the suit itself does not seek any declaration or relief concerning that decree.
Conclusion: The Court held that the interim injunction could not be granted against the respondent, who was not a party to the suit and against whom no relief was maintainable in the main proceedings.