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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 Tribunal's earlier order contained a mistake apparent from the record so as to justify rectification under the statutory rectification power, and whether the order should be amended beyond mere typographical corrections.
Analysis: The rectification jurisdiction was held to be narrow and distinct from review. A mistake apparent from the record must be an obvious, discernible error capable of correction on the record itself; it does not extend to reappreciation of the entire material, repetition of arguments, or omission to reproduce every submission or document. The order showed that the Tribunal had considered the bulky record and that the challenged chart of events had been part of the hearing. The alleged non-incorporation of submissions and references did not constitute an apparent mistake. Only two typographical errors in the earlier order were found to require correction.
Conclusion: No substantive mistake apparent from the record was established. The application succeeded only to the limited extent of correcting the two typographical errors; the request for broader amendment or recall was rejected.