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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 second appeal was filed within limitation, and whether the delay could be condoned or excluded by taking into account the period between the judgment and the signing of the decree and the time spent in obtaining copies.
Analysis: The appeal was filed after the prescribed period even after excluding the time spent in obtaining copies. The period between the judgment and the signing of the decree could not be excluded because the application for a copy of the decree was made after the decree had already been signed. In view of the amended rule embodied in the explanation to Section 12 of the Limitation Act, 1963, the earlier view permitting such exclusion was no longer available. Reliance on the earlier Full Bench decision did not justify condonation of delay.
Conclusion: The appeal was barred by limitation and the delay was not condoned.