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AI Drafter ✕

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
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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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        Income Tax

        2015 (8) TMI 175 - HC - Income Tax

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        Delay in re-filing appeal held unjustified where budget, soft-copy filing, and counsel change were insufficient reasons. A 395-day delay in re-filing an appeal was held inordinate and unjustified by the Delhi HC. Budgetary constraints, the need to file soft copies of paper ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Delay in re-filing appeal held unjustified where budget, soft-copy filing, and counsel change were insufficient reasons.

                              A 395-day delay in re-filing an appeal was held inordinate and unjustified by the Delhi HC. Budgetary constraints, the need to file soft copies of paper books, and a change of standing counsel were found insufficient, because the procedural and fee-related changes had been in force for a long time and the department was expected to track the appeal more effectively. The delay in re-filing was therefore not condoned.


                              Issues: Whether the delay of 395 days in re-filing the appeal should be condoned.

                              Analysis: The delay was held to be inordinate and unjustified. The reasons offered for the delay, namely budgetary constraints, the requirement of filing soft copies of paper books, and change of standing counsel, were found insufficient. The Court noted that the relevant procedural and fee-related changes had been in place for a long time and that the departmental mechanism ought to have tracked the appeal more effectively.

                              Conclusion: The delay in re-filing was not condoned.

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