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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 an order appointing a commissioner for local investigation under Order 26, Rule 9 of the Code of Civil Procedure, 1908, could be sustained when it recorded no reasons and showed no judicial satisfaction that local investigation was requisite or proper for elucidating the matter in dispute.
Analysis: Appointment of a commissioner under Order 26, Rule 9 is discretionary, but the discretion must be exercised judicially and supported by reasons. A commissioner's report is only a piece of evidence under Order 26, Rule 10, and the power is not to be used freely to collect evidence for a party when the party can otherwise adduce it. Local investigation is justified only when it is requisite or proper for elucidating a disputed matter or for appreciating evidence already on record, and the Court must record satisfaction on that basis. The impugned order disclosed no such reasoning or satisfaction.
Conclusion: The order appointing the commissioner was unsustainable and liable to be set aside; the matter was remitted for fresh consideration of the application and objection.