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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 delay of 554 days in filing the matrimonial appeal before the High Court deserved to be condoned on the basis of sufficient cause.
Analysis: The appellant supported the application for condonation with an explanation of prolonged illness, hospitalization for heart disease and dengue fever, advanced age, and mental disturbance due to family disputes. The medical documents filed in support of the explanation were not disputed as genuine, and the High Court itself found that the appellant had suffered the stated ailments. In these circumstances, the explanation disclosed sufficient cause within the meaning of Section 5 of the Limitation Act, 1963, and a liberal view was warranted in considering the delay.
Conclusion: The delay was liable to be condoned, and the order refusing condonation was unsustainable.