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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 review petition disclosed any error apparent on the face of the record or any other sufficient reason warranting review of the earlier order.
Analysis: The governing principles for review under Section 114 and Order 47 Rule 1 of the Code of Civil Procedure, 1908 require a patent, self-evident error or some other sufficient reason of like nature. Review is not a rehearing on merits, and it cannot be used to reargue the case, reappreciate evidence, or correct an alleged erroneous decision merely because another view is possible. The materials placed did not show any manifest mistake in the earlier order, and the challenge was in substance an attempt to reopen the merits of the matter.
Conclusion: No ground for review was made out; the review petition was liable to be dismissed.