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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 reference made by the Division Bench conformed to clause 26 of the Letters Patent as applicable to the Delhi High Court, and whether the matter could be heard by the third Judge on the whole case instead of only the specific point of difference.
Analysis: Under Rule 10 of Chapter 4F(b) of Part II of the Delhi High Court Rules and clause 26 of the Letters Patent, when two Judges of a Division Bench are equally divided, they must state the precise point upon which they differ and the case must then be heard on that point only by one or more other Judges. The reference in this case merely directed that the papers be placed before the Chief Justice for designation of a third Judge to hear the matter, without clearly identifying the point of difference. In the absence of a properly formulated reference, it was not possible to answer the reference or expand it into a hearing on the entire case.
Conclusion: The reference was held to be not in conformity with the governing procedure, and no finding was returned on the merits.