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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 reverse the first appellate decree in second appeal without formulating a substantial question of law under Section 100 of the Code of Civil Procedure, 1908.
Analysis: The second appellate jurisdiction is confined to cases involving a substantial question of law. The High Court must first satisfy itself that such a question arises and then formulate it for hearing. Section 101 bars a second appeal except on the ground mentioned in Section 100, and Section 103 permits determination of issues of fact only within the limited circumstances contemplated by law. Reversal of the first appellate decree without formulation of a substantial question of law is impermissible and renders the judgment legally unsustainable.
Conclusion: The High Court acted without jurisdiction in reversing the first appellate decree without framing a substantial question of law, and that judgment was set aside.
Final Conclusion: The matter was remitted to the High Court for fresh consideration of the second appeal in accordance with law.
Ratio Decidendi: In a second appeal, formulation of a substantial question of law is a condition precedent to the exercise of jurisdiction, and a reversal on merits without such formulation is invalid.