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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 amendment of the written statement could be permitted after commencement of trial in the absence of due diligence and after inordinate delay.
Analysis: Order VI Rule 17 of the Code of Civil Procedure permits amendment of pleadings to determine the real controversy, but the proviso restricts post-trial amendments unless the applicant shows that the matter could not have been raised earlier despite due diligence. The power remains discretionary and must be exercised so as to avoid prejudice, surprise, and irremediable injustice to the opposite party. Here, the proposed plea based on an alleged partition agreement was available for years, no satisfactory explanation was offered for not pleading it earlier, and the application was moved only after the suit had progressed for a long time, with evidence and arguments already substantially completed. The conduct did not satisfy the standard of due diligence.
Conclusion: The amendment was rightly refused, and the challenge to the High Court's order failed.
Ratio Decidendi: A post-trial amendment of pleadings can be allowed only on a credible showing of due diligence and absence of earlier opportunity; unexplained inordinate delay justifies of the amendment.