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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 High Court was justified in setting aside the trial court's decree and remanding the suit for fresh consideration, including for reception of secondary evidence, when the suit was not decided on a preliminary issue and the conditions for remand were not satisfied.
Analysis: Order XLI Rule 23 of the Code of Civil Procedure, 1908 applies only where the suit has been disposed of on a preliminary point and the decree is reversed in appeal. The provision is enabling and confers a discretionary power, but such power cannot be exercised routinely or merely because the appellate court finds the matter difficult to decide. The appellate court must record its own findings and cannot remit the matter on ipse dixit. Order XLI Rule 23A is also attracted only where a retrial becomes necessary and the decree is liable to be reversed. In the present case, the suit was not decided on a preliminary issue, no proper basis for remand was recorded, and the appellate court did not properly justify a retrial or the reopening of secondary evidence.
Conclusion: The remand order was unsustainable and was set aside; the matter was sent back to the High Court to decide the appeal on merits.