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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 application under Section 301 of the Indian Succession Act, 1925 lies for removal of a person who, after completing the ordinary duties of administration under a will, holds the property only as a trustee and not as an executor.
Analysis: The will, though describing the respondent as executor, in substance created continuing obligations to manage the property, pay allowances, maintain the estate, and deal with the residue in the manner directed by the testator. Once the ordinary duties of an executor are completed, the office of executor comes to an end. If the person thereafter holds the property for beneficiaries under the terms of the will, he is a trustee in law and not an executor. The remedy for removal of such a person lies under the law relating to trusts and not under Section 301 of the Indian Succession Act, 1925.
Conclusion: The application under Section 301 of the Indian Succession Act, 1925 was not maintainable and could not be used to remove the respondent.