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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 application to strike out the name of defendant no. 2 could be entertained at the stage before filing of the written statement, and whether defendant no. 2 was improperly joined in the suit within Order 1 rule 10(2) of the Code of Civil Procedure, 1908.
Analysis: Order 1 rule 10(2) empowers the court to strike out the name of any party improperly joined at any stage of the proceedings, including before the written statement is filed. The relevant inquiry is whether the party has any connection with the relief claimed in the plaint and whether its presence is necessary or proper for adjudication of the suit. The plaint disclosed no allegation or claim against defendant no. 2, and the relief for damages was sought only against defendant no. 1. In these circumstances, defendant no. 2 had no real connection with the cause of action or the relief claimed.
Conclusion: The application was maintainable at that stage, and defendant no. 2 was improperly joined; its name was liable to be struck out.
Ratio Decidendi: A party against whom no relief is claimed and against whom the plaint discloses no allegation is improperly joined and may be struck out at any stage under Order 1 rule 10(2) of the Code of Civil Procedure, 1908.