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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 an award became invalid when, after filing in court, the dissenting arbitrator later signed it, and whether a decree based on such award could be sustained under Section 522 of the Code of Civil Procedure.
Analysis: Once the award had been made and filed in court, the arbitrators had exhausted their authority and became functus officio. The dissenting arbitrator could not subsequently sign the award, and the court had no power to permit such signature. On that basis, the award was not a valid and legal award. Section 522 of the Code of Civil Procedure was treated as applying only where there is a valid award capable of supporting a decree, and not where the award itself is legally ineffective.
Conclusion: The award was invalid, and the decree made in accordance with it could not be interfered with in the appellants' favour; the appeals failed.
Ratio Decidendi: An award must be valid and complete when filed, because the arbitrators become functus officio thereafter, and Section 522 of the Code of Civil Procedure applies only to decrees founded on a legally valid award.