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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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        Income Tax

        2024 (2) TMI 1411 - HC - Income Tax

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        Review maintainability after withdrawal and dismissed special leave petitions was rejected as inapplicable on the facts. A review petition was held not maintainable where the earlier review petition had already been dismissed as withdrawn and the special leave petitions ...
                      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.

                            Review maintainability after withdrawal and dismissed special leave petitions was rejected as inapplicable on the facts.

                            A review petition was held not maintainable where the earlier review petition had already been dismissed as withdrawn and the special leave petitions against the main judgment had also been dismissed. The court noted that, in those circumstances, the authority cited on review maintainability in a different factual setting was inapplicable. The review was therefore not entertained and was dismissed.


                            Issues: Whether the review petition was maintainable after the earlier review petition had been dismissed as withdrawn and the special leave petitions against the main judgment had also been dismissed.

                            Analysis: The earlier review petition had already been dismissed as withdrawn, and the Supreme Court had declined to interfere with the High Court's judgment while dismissing the special leave petitions. In those circumstances, the authority cited on review maintainability in a different factual setting was held inapplicable.

                            Conclusion: The review petition was not entertained and was dismissed.

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