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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 High Court could dispose of the second appeal without first formulating a substantial question of law under Section 100 of the Code of Civil Procedure, 1908, and whether the matter was liable to be remanded for fresh disposal in accordance with law.
Analysis: The statutory scheme of Section 100 of the Code of Civil Procedure, 1908 requires the High Court, where it is satisfied that a substantial question of law is involved, to formulate that question and hear the appeal on the question so formulated. The proviso permits consideration of an unformulated substantial question of law only for recorded reasons. Since no substantial question of law had been formulated before the second appeal was decided, the statutory mandate was not complied with. In these circumstances, the High Court's judgment could not be sustained and the matter had to go back for disposal in accordance with law.
Conclusion: The second appeal was not validly disposed of by the High Court for want of compliance with Section 100 of the Code of Civil Procedure, 1908, and remand was justified.
Final Conclusion: The Supreme Court set aside the High Court's judgment in the second appeal as well as the review order and sent the matter back for fresh disposal after formulation of the substantial question of law.
Ratio Decidendi: In a second appeal, compliance with Section 100 of the Code of Civil Procedure, 1908 by formulation of the substantial question of law is mandatory, and a disposal without such formulation is unsustainable.