Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether leave to defend ought to be granted in a summary suit where the defence discloses a triable issue and a bona fide defence.
Analysis: Leave to defend in a summary suit is to be refused only when the proposed defence is plainly untenable and would merely prolong the litigation. Where the defence raises a real and triable issue, or where the defendant shows a bona fide defence on a fair probability, the defendant must be permitted to contest the suit. The presence of serious factual conflict, uncertainty on the claim, or a defence that is more than shadowy but not necessarily probable is sufficient to warrant leave.
Conclusion: Leave to defend was required to be granted, and the refusal by the courts below was not sustained.
Final Conclusion: The summary suit was permitted to proceed on contest, with leave to defend granted on the terms recorded in the judgment.
Ratio Decidendi: In a summary suit, leave to defend must be granted where the defence discloses a triable issue or a bona fide defence, and refusal is justified only when the defence is frivolous or demonstrably untenable.