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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 revisional order dismissing the revision for want of prosecution was liable to be interfered with on the ground of service of notice and denial of reasonable opportunity of hearing.
Analysis: The revision had been filed by the petitioner and remained pending on several dates, during which notices were issued. The record did not conclusively show endorsement of service, but the petitioner, having initiated the revision, was required to remain aware of the hearing dates and prosecute the matter diligently. In the absence of appearance on the fixed dates, the revisional authority was justified in treating the matter as unattended and dismissing it for want of prosecution. No illegality, impropriety, or material irregularity was shown in the impugned order.
Conclusion: The dismissal of the revision for want of prosecution was upheld and the challenge failed.
Final Conclusion: Interference under writ jurisdiction was declined because the petitioner failed to prosecute the revision with due diligence.
Ratio Decidendi: A party who institutes a revision must remain vigilant about its hearing dates, and dismissal for want of prosecution is not illegal merely because service of notice is not affirmatively proved when the party shows no diligence in prosecuting the matter.