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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 suit promissory note could be sent to an expert for opinion on the age of the ink used in the document, and whether such expert evidence was relevant to the issues of execution, attestation, and territorial jurisdiction.
Analysis: Opinion evidence of an expert is relevant under Section 45 of the Indian Evidence Act, 1872. The science of handwriting and document examination is not exact, and expert opinion must therefore be assessed cautiously. However, the evidentiary weight of such opinion, and whether it ultimately supports or discredits the parties' case, are matters for the trial court. The mere fact that determining ink age may involve uncertainty does not make expert evidence inadmissible or irrelevant at the threshold, especially where the authenticity and place of execution of the document are in dispute.
Conclusion: The application to send the document for expert examination was justified and was rightly allowed. The revision petitions failed and were dismissed.