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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
• 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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        Case ID :
        Income Tax

        2017 (9) TMI 1682 - HC - Income Tax

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        Narrow review jurisdiction prevents rehearing absent an error apparent on the face of the record. Review jurisdiction is confined to narrow legal limits and cannot be used as a substitute for rehearing. The HC reiterated that a review lies only where ...
                      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.

                            Narrow review jurisdiction prevents rehearing absent an error apparent on the face of the record.

                            Review jurisdiction is confined to narrow legal limits and cannot be used as a substitute for rehearing. The HC reiterated that a review lies only where an error apparent on the face of the record or another recognised ground is shown. As no such error was demonstrated despite consideration of the record, the review petition was found to lack merit and was dismissed summarily.


                            Issues: Whether the review petition disclosed any error apparent on the face of the record or other ground warranting exercise of review jurisdiction.

                            Analysis: The Court reiterated that a judgment can be reviewed only within the narrow limits recognised in law and that review is not a substitute for rehearing of the matter. No error apparent on the face of the record was shown despite hearing and consideration of the record.

                            Conclusion: The review petition was held to be without merit and was dismissed summarily.

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