Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether an unprobated Will could be admitted in evidence to prove cancellation of an earlier Will and defeat a claim for letters of administration based on that earlier Will.
Analysis: Section 213 of the Indian Succession Act, 1925 bars establishment of a right as executor or legatee under a Will unless probate or letters of administration has been granted. The bar applies even when the document is sought to be relied upon by a defendant, and an unprobated Will may be used only for a truly collateral purpose. A Will said to cancel an earlier Will, when relied on to defeat the earlier testamentary claim, is not merely collateral in nature; its due execution and contents must first be established in probate proceedings. Until then, the document cannot be used to negate the earlier claim to letters of administration.
Conclusion: The unprobated subsequent Will was not admissible for the purpose of proving cancellation of the earlier Will, and it could be relied on only if duly probated according to law.
Final Conclusion: The appeal by the appellants succeeded in part on the admissibility issue, while the remaining directions regarding other documents were left undisturbed.
Ratio Decidendi: An unprobated Will cannot be relied upon to establish or defeat testamentary rights where its use is not merely collateral but is directed to proving the operative effect of the Will itself; probate is required before such reliance is permissible.