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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 lower appellate court was justified in remanding the suit under Order XLI Rule 23-A of the Code of Civil Procedure, 1908 without first reversing the trial court decree on merits and recording a finding that a retrial was necessary.
Analysis: Order XLI Rule 23-A permits remand only when the decree under appeal is first found liable to be reversed and, in addition, the appellate court concludes on merits that a retrial is essential for complete adjudication. The power of remand is discretionary and must be exercised on sound judicial principles, not mechanically. A remand cannot be ordered merely because another connected suit is pending or because joint trial might have been desirable, unless the appellate court applies its mind to the merits and records the necessary twin satisfactions. The impugned judgment contained no such reasoning and proceeded to remand the case mechanically.
Conclusion: The remand order was legally unsustainable and was set aside in favour of the appellant.
Ratio Decidendi: Remand under Order XLI Rule 23-A of the Code of Civil Procedure, 1908 is permissible only when the appellate court first finds that the decree must be reversed and then concludes that a retrial is necessary for complete adjudication of the dispute.