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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 appeal could be condoned on the ground of mistaken legal advice and whether the time spent in prosecuting the revision petition could be excluded as having been pursued in good faith.
Analysis: The application for condonation of delay was founded on the assertion that counsel had bona fide advised filing a revision petition instead of an appeal. The Court held that mistaken legal advice does not, by itself, amount to sufficient cause or good faith in every case. For such reliance to succeed, the basis of the advice must be disclosed and the court must be able to see that the opinion was formed after due care and attention. In the present case, the affidavit of counsel gave no explanation why the wrong advice was given, no answer was offered when the Registry pointed out that an appeal was the proper remedy, and there was no explanation for the period of inaction after the defect was notified. The Court also noted that the delay remained unexplained from the date the petition was directed to be returned until it was refiled.
Conclusion: The petitioner failed to establish sufficient cause under Section 5 of the Limitation Act, 1963 or good faith for exclusion of time under Section 14 of the Limitation Act, 1963. The order refusing condonation of delay was upheld.
Final Conclusion: The revision petition was dismissed, and the refusal to condone delay in filing the appeal remained undisturbed.
Ratio Decidendi: A plea of mistaken legal advice can justify condonation of delay or exclusion of time only when the advice is shown to have been given bona fide after due care, with a disclosed basis for the mistake and a satisfactory explanation for the delay.