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AI Drafter ✕

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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        Case ID :
        Income Tax

        2019 (1) TMI 758 - SC - Income Tax

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        Condonation of delay in appeal granted on sufficient cause, with costs imposed and matter remitted for merits Delay of 362 days in filing the appeal before the High Court was condoned after the Court accepted that the lapse arose from an internal difference of ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Condonation of delay in appeal granted on sufficient cause, with costs imposed and matter remitted for merits

                            Delay of 362 days in filing the appeal before the High Court was condoned after the Court accepted that the lapse arose from an internal difference of opinion among officers followed by a decision to seek legal opinion and proceed with the appeal. The Court treated the circumstances and importance of the matter as sufficient cause, but imposed compensatory costs on the appellant. The appeal was then remitted to the High Court for decision on merits.


                            Issues: Whether the delay of 362 days in filing the appeal before the High Court should be condoned and the appeal heard on merits.

                            Analysis: The delay was attributed to a difference of opinion between the officers and the subsequent decision to obtain legal opinion and file the appeal. Having regard to these circumstances and the importance of the matter, the Court found that the delay deserved to be condoned, with compensatory costs payable to the respondent.

                            Conclusion: The delay in filing the appeal before the High Court was condoned on payment of costs, and the matter was remitted to the High Court for decision on merits.

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