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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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        Customs

        2015 (8) TMI 1046 - SCH - Customs

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        Tribunal reliance on expert opinion obtained by Revenue was upheld, with no error found in the evidentiary approach. The Tribunal was entitled to rely on expert opinion obtained at the Revenue's instance, and no infirmity was shown in adopting that material in support of ...
                        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.

                              Tribunal reliance on expert opinion obtained by Revenue was upheld, with no error found in the evidentiary approach.

                              The Tribunal was entitled to rely on expert opinion obtained at the Revenue's instance, and no infirmity was shown in adopting that material in support of its conclusion. The Court found that the Tribunal's approach was not erroneous merely because the opinion had been secured by the Revenue, and the challenge to that reliance failed. The Tribunal's decision was therefore upheld and the appeals were dismissed.


                              Issues: Whether the Tribunal committed an error in basing its decision on expert opinion obtained at the instance of the Revenue.

                              Analysis: The Tribunal's decision was founded on expert opinion secured at the behest of the Revenue, and the Court found no infirmity in the Tribunal adopting that course. No error in the Tribunal's approach was shown.

                              Conclusion: The Tribunal's reliance on the expert opinion was upheld and the appeals failed.

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