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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 a power of attorney holder and recognized agent has a right of audience to appear, act, plead and argue on behalf of a party in the proceeding.
Analysis: Order III of the Code of Civil Procedure, 1908 permits a recognized agent to appear, apply and act, but the expression does not extend to pleading or arguing. The definition of pleader under the Code confines the right to appear and plead to the class of advocates, vakils and attorneys entitled to practice. The Original Side Rules similarly distinguish acting from pleading and provide that pleading is reserved to duly qualified legal practitioners. Section 119 of the Code of Civil Procedure, 1908 further prohibits unauthorized persons from addressing the Court or examining witnesses, and Sections 8 and 29 of the Advocates Act, 1961 recognise advocates as the only class entitled to practice law as of right. On this combined reading, a power of attorney does not confer a general right of audience or the right to examine witnesses.
Conclusion: The application seeking permission for the power of attorney holder to appear and act on behalf of the caveatrix was rejected, and he was held not entitled to plead, argue or examine witnesses as of right.