Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether appointment of the same arbitrator or arbitral tribunal in multiple arbitrations arising out of the same contract is barred by Section 12 of the Arbitration and Conciliation Act, 1996 read with Entry 22 of the Fifth Schedule, and whether such appointment gives rise to justifiable doubts as to independence or impartiality.
Analysis: Section 12, as amended, requires disclosure of circumstances that may give rise to justifiable doubts as to independence or impartiality, and the Fifth Schedule serves as a guide for that assessment. Entry 22 of the Fifth Schedule addresses repeated appointments within the past three years and is meant to prevent special affinity or a perceived tendency in favour of the appointing party. The assessment is objective and must be made from the standpoint of a neutral third person. The ineligibility under Section 12(5) is confined to circumstances falling within the Seventh Schedule. A broad and commonsensical construction shows that Entry 22 is not intended to prohibit, as a rule, reference of multiple disputes arising from the same contract to the same arbitral tribunal, particularly where such reference is made for convenience, avoidance of duplication, and saving of time. On the facts, the arbitrator had made the necessary disclosures and no circumstance attracting ineligibility under the Seventh Schedule was shown.
Conclusion: The appointment of the second arbitral tribunal was not barred and did not create justifiable doubts as to independence or impartiality; the objection to reference of the disputes to that tribunal failed.