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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 delay in filing the appeal should be condoned on the ground that the appellant acted on bona fide legal advice and thus showed sufficient cause under the proviso to sub-section (3) of section 116A of the Representation of the People Act.
Analysis: The delay was examined in light of the settled principle that mistaken advice of counsel may, in an appropriate case, constitute sufficient cause, though there is no general rule excusing every error of legal advice. The Court found that the issue whether an appeal lay against an order dismissing an election petition under section 90(3) was debatable, that the appellant had acted without negligence, and that there was no material to suggest any oblique purpose in choosing the writ remedy. The appellant's explanation that he was prepared to furnish security if an appeal was required was accepted, and the advice received, though ultimately erroneous, was held to be a possible and bona fide view.
Conclusion: Sufficient cause for the delay was made out, and the time for filing the appeal was extended under the proviso to sub-section (3) of section 116A of the Representation of the People Act.