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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: (i) whether the summons was duly served on the defendant so as to justify the ex parte decree and start limitation for an application to set it aside; (ii) whether the defendant's knowledge amounted to knowledge of the decree within the meaning of Article 164 of the Indian Limitation Act, so that the application was time-barred.
Issue (i): whether the summons was duly served on the defendant so as to justify the ex parte decree and start limitation for an application to set it aside.
Analysis: The evidence showed that the process-server did not know the defendant from before and the person pointed out to him was not the defendant who appeared in court. The lower court's view that the refusal report was incorrect was affirmed. Since the summons was not duly served, the application to set aside the ex parte decree had to be tested with reference to the defendant's knowledge of the decree.
Conclusion: The summons was not duly served, and the ex parte decree could not be sustained on that basis.
Issue (ii): whether the defendant's knowledge amounted to knowledge of the decree within the meaning of Article 164 of the Indian Limitation Act, so that the application was time-barred.
Analysis: Article 164 provided thirty days from the date of knowledge where summons had not been duly served. The governing rule applied was that knowledge must relate to the particular decree, in the particular court, in favour of a particular person, for a particular sum; vague information that some decree had been passed was insufficient. On the facts, the information conveyed to the defendant was only that a decree of about Rs. 6,000 had been passed against him, which did not amount to knowledge of the decree for limitation purposes.
Conclusion: The application was not barred by limitation, because the defendant's earlier information was not sufficient knowledge under Article 164.
Final Conclusion: The appeal succeeded, the dismissal of the application was set aside, and the application to set aside the ex parte decree was allowed.
Ratio Decidendi: For limitation under Article 164 of the Indian Limitation Act, a defendant must have knowledge of the particular ex parte decree and not merely vague awareness that some decree has been passed.