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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, after final arguments are heard and the case is reserved for judgment, a party can move an application under the Code of Civil Procedure before judgment is pronounced.
Analysis: The binding principle applied was that once the hearing of the suit is completed, the parties have no further right or privilege to seek orders before the judgment is delivered. Reservation of judgment and pronouncement of judgment are consecutive stages and there is no intervening procedural stage available to the parties for moving an application. On that basis, authorities allowing applications at the argument stage were distinguished as not covering the situation where the case had already been closed for judgment, and contrary views were rejected as inconsistent with the Supreme Court ruling relied upon.
Conclusion: A party cannot move such an application after the case has been reserved for judgment; the revision failed.