Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the preliminary objection that the writ petitions were not maintainable, as they were said to challenge an earlier final judgment, was sustainable.
Analysis: The objection was examined in light of the distinction between challenging a final order and seeking reconsideration of the ratio decidendi of an earlier decision. The order notes that the petitioners were not parties to the earlier matter, that their earlier recall applications had been rejected without foreclosing other remedies, and that a later petition under Article 32 is not barred merely because an earlier decision has dealt with a related issue. The Court also noticed the competing claims of access to information and privacy, and observed that the earlier decision appeared not to have addressed the balancing of the right to information with the right to privacy.
Conclusion: The preliminary objection was rejected and the writ petitions were held maintainable.