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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 an application to set aside an ex parte decree was governed by Article 164 of the Second Schedule to the Limitation Act, 1877 or by Article 164 of the First Schedule to the Limitation Act, 1908, and whether a right already barred under the repealed Act was revived by the later Act.
Analysis: The right to apply had accrued and become barred under Article 164 of the Second Schedule to the Limitation Act, 1877 long before the Limitation Act, 1908 came into force. The later limitation provision could not apply so as to reopen a remedy that had already ceased to exist. Section 6 of the General Clauses Act preserved the effect of repeal and prevented revival of a right that was no longer in force when the old Act was repealed.
Conclusion: The application was barred by limitation under the Limitation Act, 1877, and the Limitation Act, 1908 did not revive it. The order setting aside the ex parte decree was reversed.