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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 appeal could be dismissed as infructuous on account of subsequent events and whether the principle of lis pendens under section 52 of the Transfer of Property Act prevented reliance on those events.
Analysis: The redemption proceedings under the Redemption of Mortgages (Punjab) Act, 1913 resulted in a Collector's order directing redemption and delivery of possession. No suit was filed under section 12 of that Act to challenge the order, so it attained conclusiveness. The Court held that such a statutory order, and the possession obtained in pursuance of it, could be taken into account as a subsequent event because it had a direct and material bearing on the maintainability of the appeal. Section 52 of the Transfer of Property Act was held inapplicable because the situation arose not from a transfer by act of parties in the pendency of the suit, but from the operative effect of the unchallenged statutory order.
Conclusion: The plea based on lis pendens failed, and the appeal was liable to be dismissed as infructuous.
Ratio Decidendi: Where admitted subsequent events arising from an unchallenged statutory order have a material bearing on the controversy, the appellate court may act on them, and section 52 of the Transfer of Property Act does not apply to such statutory consequences.