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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 declaration under the Kar Vivad Samadhan Scheme could be rejected on the ground that no appeal was pending when an ex parte order dismissing the appeal had been recalled and the appeal restored.
Analysis: The declaration specifically referred to the dismissal of the appeal by an ex parte order and to the pending recall application. Once the Tribunal recalled the dismissal order and restored the appeal to its original number, the appeal was treated as pending on the date of declaration. In such circumstances, rejection of the declaration solely on the ground of non-pendency was unsustainable.
Conclusion: The rejection of the declaration was invalid, and the challenge to the learned single Judge's order failed.