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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 presenting the appeal before the proper court should be excused under Section 5 of the Limitation Act on the ground that the appeal had initially been filed in the wrong forum under a bona fide mistake and with reasonable diligence.
Analysis: The petitioner filed the appeal in the High Court under a genuine but mistaken impression as to the proper appellate forum. The record included an observation that there was bona fide doubt in the petitioner's mind about the correct court. The governing principle is that delay may be excused where the appellant has acted with reasonable diligence and where the expression "sufficient cause" is to be construed liberally so as to advance substantial justice, particularly when there is no negligence, inaction, or lack of bona fides. The circumstances were treated as analogous to cases where proceedings are prosecuted in the wrong court and the equities underlying Section 14 of the Limitation Act may be considered in judging sufficient cause under Section 5.
Conclusion: The delay ought to have been excused and the revisional court was justified in interfering with the refusal to condone delay.