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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 ex parte inventory commission could be issued under the Code of Civil Procedure, 1908 for counting proxy votes and preparing an inventory of proxy forms in aid of a party's case.
Analysis: The disputed commission was sought not for preserving the subject-matter in controversy but for collecting material that might support one side's allegation about wrongful counting of proxy votes. The Court held that a commission under Order 39 Rule 7 of the Code of Civil Procedure, 1908 cannot be used as a means of fishing out evidence. The power under Section 151 of the Code of Civil Procedure, 1908 is also not available to authorize such a step when it amounts to an improper attempt to gather evidence for a party. Since the commission had been issued ex parte without the necessary justification, the order reflected an improper exercise of jurisdiction and resulted in material failure of justice.
Conclusion: The ex parte orders directing the inventory commission were unsustainable and were set aside in favour of the petitioners.