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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 inherent power of the Court under Section 151 of the Code of Civil Procedure could be invoked to set aside the order dismissing the misc. case and restore the proceedings when the earlier steps were taken under wrong legal advice.
Analysis: The petitioner's earlier applications and withdrawal of the misc. case were found to have been taken on mistaken legal advice. The Court held that the attempt to substitute one preliminary decree for another while the original decree continued to subsist was misconceived and that the petitioner had been badly let down by her former advocate. It further held that the case was not one where the matter could appropriately be confined to Order 47, Rule 1, but one where the Court's inherent powers could be exercised to do justice and undo a wrong, there being no express statutory bar.
Conclusion: The application under Section 151 of the Code of Civil Procedure was allowed, the order dismissing Misc. Case No. 15 of 1979 was set aside, and the misc. case was directed to proceed in accordance with law.