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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 application for rectification of mistake in the earlier order, on the ground of erroneous recording of submissions and alleged inconsistency of findings with law, was liable to be allowed.
Analysis: The application was based on the assertion that the Tribunal had incorrectly recorded the submissions made during hearing and that the order consequently did not accord with law. The Tribunal noted that the order had been dictated and pronounced in open court in the presence of the appellant's authorised representative. In those circumstances, the applicant could not successfully contend that the recorded submissions were wrongly noted, particularly when the representative present at the hearing was not the counsel who later advanced the challenge.
Conclusion: The request for rectification was rejected and the application was dismissed.