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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: (i) Whether the first appellate court could sustain findings on a case not pleaded by the defendants. (ii) Whether photostat copies of documents could be relied upon to fasten liability without proof of execution and without production of the original documents.
Issue (i): Whether the first appellate court could sustain findings on a case not pleaded by the defendants.
Analysis: The written statement proceeded on the footing that the amount was recoverable for a loan allegedly advanced to Mukhtiar Singh, with Avtar Singh said to be a guarantor. The alternative stand that Avtar Singh himself was the loanee was not permitted to be introduced by amendment, and that order had attained finality. A finding based on a case beyond the pleadings could not therefore be supported on the basis of evidence alone.
Conclusion: This issue was decided in favour of the appellant and against the defendants.
Issue (ii): Whether photostat copies of documents could be relied upon to fasten liability without proof of execution and without production of the original documents.
Analysis: The original mortgage deed and other primary documents were not produced, no proper foundation for secondary evidence was laid, and the attesting witnesses were not examined. Mere marking of photocopies as exhibits did not prove their contents or execution. In the absence of admissible evidence, liability could not be fastened on the basis of such copies. The decision also applied the rule governing secondary evidence under Section 65 of the Indian Evidence Act, 1872.
Conclusion: This issue was decided in favour of the appellant and against the defendants.
Final Conclusion: The reversal by the first appellate court could not stand, and the decree in favour of the plaintiff from the trial court was restored.
Ratio Decidendi: A decree cannot be sustained on a case not pleaded, and photocopies of documents cannot be treated as proof of liability unless the original is produced or secondary evidence is lawfully admissible and the execution of the document is proved by admissible evidence.