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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 earlier judgment dismissing the appeals was liable to be reviewed and recalled on the ground that it proceeded on a letter which had already been withdrawn and was not in existence.
Analysis: The review record showed that the communication relied upon in the earlier decision had been withdrawn by the competent authority. Since the earlier judgment had proceeded on the basis of that withdrawn communication, the foundation of the decision was undermined. The Court treated this as an error apparent on the face of the record warranting exercise of review jurisdiction.
Conclusion: The review petitions were allowed, the earlier judgment was recalled, and the connected appeals were restored to their original numbers.