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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 the authority of the arbitrator should be revoked on the ground of bias or disqualification arising from alleged remarks, refusal to permit oral evidence, alleged personal interest in the proceedings, and the circumstance that he had been removed in another matter.
Analysis: The governing test for removal of an arbitrator on the ground of bias is not mere suspicion but a real and reasonable likelihood of bias, viewed from the standpoint of a reasonable person having relevant information. In the arbitral context, the court must also be satisfied that refusal of the application would result in substantial miscarriage of justice, and the discretion to revoke authority must be exercised cautiously and sparingly. On the first ground, the alleged remark concerning photocopy expenses did not, in the circumstances, establish bias. The appellant participated in subsequent proceedings without timely objection, and the objection was therefore treated as waived. The surrounding facts, including the large monetary claims on both sides, showed that the remark could not reasonably support an inference of partiality. On the second ground, the refusal to permit oral evidence was based on a reasoned order referring to the pleadings, documents on record, the absence of essential records from the appellant, and the need to conclude the matter within time. Even if the refusal were assumed to be erroneous or to amount to procedural impropriety, that would not by itself prove bias. A finding of bias from refusal of evidence requires proof of mala fides or a deliberate intention to make one side fail, which was absent. On the third ground, the arbitrator's statement about his expenses and prestige did not show personal interest amounting to disqualification. The record showed that travel expenses were largely adjusted against other proceedings and that the financial burden on the parties was not established. The fourth ground, based on removal of the arbitrator in another case, had no substance, especially when that circumstance was based on consent. The subsidiary challenge to the fee schedule also failed because the appellant continued to participate after receiving it, and the proposed fee was not shown to be disproportionate.
Conclusion: The allegations did not establish a reasonable likelihood of bias or any ground warranting revocation of the arbitrator's authority, and the application for removal failed.