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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 in filing the written statement could be condoned in the facts of the case under Order VIII Rule 1 of the Code of Civil Procedure, 1908.
Analysis: Order VIII Rule 1 of the Code of Civil Procedure, 1908 is procedural and the Court has discretion to extend time, but such power is not to be exercised routinely and can be used only in exceptionally hard cases. The defendant must furnish a convincing and cogent explanation for delay. The High Court's approach of condoning a delay of more than five years on the footing that summons were served belatedly and by merely balancing rights and equities was held to be legally unsustainable. The record also showed that in a connected matter involving the same parties and similar explanation, condonation had been refused and that refusal had attained finality. In those circumstances, there was no justification to take a contrary view.
Conclusion: The condonation of delay was set aside and the application seeking condonation of delay in filing the written statement was dismissed.