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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 a plaint could be validly verified by an attorney under a power of attorney without independent proof that he was acquainted with the facts of the case, and whether the plaintiff should be required to verify the plaint personally.
Analysis: Verification of pleadings under Order VI Rule 15 of the Code of Civil Procedure, 1908 is intended to fix responsibility on the person verifying and to prevent reckless or false pleadings. Where verification is made by someone other than the party himself, the person must be proved to the satisfaction of the court to be acquainted with the facts of the case. A mere power of attorney authorising the agent to sign the verification is not enough. In the circumstances of this case, the allegations in the plaint were serious, and the only material placed before the court below was the power of attorney. That was insufficient to establish the verifier's competence.
Conclusion: The objection to verification succeeded. The plaintiff was required to verify the plaint personally, while the objection regarding the signing of the vakalatnama and plaint remained dismissed.