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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 revenue had shown sufficient cause for condonation of a delay of 1203 days in seeking restoration of the appeal dismissed for non-removal of office objections.
Analysis: The explanation for delay was founded on a change in the panel of advocates and alleged lack of communication with earlier counsel. The affidavit did not explain the period between dismissal of the appeal and removal of the advocate from the panel, did not state when the order of dismissal came to the knowledge of the deponent, and gave no particulars of efforts made to contact counsel or secure information about the appeal. The absence of these essential particulars rendered the explanation unsatisfactory.
Conclusion: The request for condonation of delay was rejected and the notice of motion for restoration was dismissed.