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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 revisional order dismissing the criminal revision without reasons was sustainable and whether the matter should be remanded for fresh consideration.
Analysis: A revisional court must indicate application of mind and record at least brief reasons when disposing of a matter, particularly where the order is open to appeal or further review. A bare conclusion that no illegality, impropriety or jurisdictional error is found, followed by dismissal, does not satisfy the requirement of a judicial decision. The absence of any discussion of the grounds raised showed a total lack of reasoning in the impugned order.
Conclusion: The non-speaking revisional order was unsustainable and the matter was required to be considered afresh by the High Court.
Final Conclusion: The appeal succeeded, the impugned revisional order was set aside, and the case was sent back for expeditious fresh disposal in accordance with law.
Ratio Decidendi: A revisional order must contain reasons sufficient to show conscious application of mind; a bald dismissal without discussion of the issues raised is liable to be set aside and remanded for fresh decision.