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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 document, once its execution or handwriting is proved, is admissible in evidence to prove its contents without calling the writer or signatory as a witness.
Analysis: The Court held that the admissibility of documentary evidence is governed by the Evidence Act, under which the contents of documents may be proved by primary or secondary evidence and documentary proof is distinct from the separate question of the truth or probative value of those contents. It observed that requiring the writer to be called in every case would wrongly import the rule applicable to oral evidence into documentary evidence and would conflict with the statutory scheme governing proof of documents. However, bound by the contrary Division Bench view, the Court declined to depart from that precedent in deciding the application before it.
Conclusion: The postcard was not admitted in evidence.