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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 sufficient cause was shown for the delay in applying to set aside abatement and whether the discretionary order condoning the delay should be interfered with.
Analysis: The delay was explained by the absence of the plaintiff who had the conduct of the suit and by the time reasonably required for the solicitors and the plaintiff to communicate after discovery of the executors. The expression "sufficient cause" under Section 5 of the Indian Limitation Act must be construed liberally to advance substantial justice, and the Court should not apply an unduly exacting standard where the facts disclose a plausible explanation. The appellate Court was not persuaded that the trial Judge had exercised his discretion on an improper basis.
Conclusion: Sufficient cause was held to exist, and the order setting aside the abatement was upheld.