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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 deficiency in court fee could be made good by extending time under section 149 of the Code of Civil Procedure, 1908, and whether the appeal should be treated as presented within limitation.
Analysis: The memorandum of appeal was filed within the limitation period but with deficient court fee. The Court held that section 149 confers a judicial discretion that is ordinarily exercised in favour of the litigant unless there is contumacy, mala fides, or similar cause. No mala fides was shown. The principle underlying section 149 treats court-fee as a matter between the Revenue and the litigant, and subsequent payment, when permitted, has the same effect as payment in the first instance. The Court also noted that the relevant High Court Rules required timely attention to court-fee, but the circumstances justified extension of time in this case.
Conclusion: Time for making good the deficiency in court fee was extended, and the appeal was held to have been presented within limitation.