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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 dismissal of the second appeal, after earlier framing substantial questions of law, could be sustained when the final order gave no reasons for holding that no substantial question of law arose.
Analysis: Under Section 100(5) of the Code of Civil Procedure, the respondent may contend that the case does not involve the formulated questions, but the final order must still briefly indicate why the previously framed questions are found not to be substantial questions of law. A bare conclusion that no substantial question of law arises, without reasons, is not sufficient where the appeal had earlier been admitted on formulated questions.
Conclusion: The dismissal of the second appeal was unsustainable and the matter was directed to be restored to the High Court for decision on merits in accordance with Section 100 of the Code of Civil Procedure.