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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 executing court could entertain a belated objection under Section 47 of the Code of Civil Procedure, 1908 to reopen an earlier final order permitting execution of the decree, and whether the later revisional and High Court orders interfering with the executing court were sustainable.
Analysis: Section 47 of the Code of Civil Procedure, 1908 confines the executing court to questions relating to execution, discharge, or satisfaction of the decree. The executing court cannot go behind the decree or reopen a final order already passed on the executability of the decree, unless a jurisdictional infirmity is shown. The objection raised nearly four years after the order allowing execution was therefore an attempt to re-agitate a matter that had attained finality. The principles of res judicata and constructive res judicata applied to prevent the same issue from being reopened at a subsequent stage of the execution proceedings. The later orders of the revisional court and the High Court failed to give effect to this settled limitation on execution jurisdiction.
Conclusion: The objection application was not maintainable, and the executing court was right in refusing to reopen the final order dated 12.02.2013. The contrary orders of the revisional court and the High Court were unsustainable, while the order of the executing court was restored.
Ratio Decidendi: In execution proceedings, a court may decide only questions relating to execution, discharge, or satisfaction of the decree, and a final order on executability cannot be reopened in the absence of a jurisdictional defect; belated attempts to re-agitate the issue are barred by res judicata and constructive res judicata.