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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 earlier judgment warranted recall on account of alleged factual and typographical errors, and whether the impugned order required rectification to correct mistaken references and delete erroneous findings.
Analysis: The application was confined to correction of errors said to have crept into the earlier order because facts relating to connected proceedings had been intermingled. The identified mistakes related to the source of summons, the amount allegedly paid, the attribution of certain allegations, and the recording of findings in paragraphs that were clarified to be allegations rather than judicial conclusions. The Court also noted that the constitutional validity of Section 50 of the Prevention of Money Laundering Act, 2002 had already been upheld, and therefore the grievance did not furnish any basis for recall. The corrections were confined to typographical and factual rectification, while the substantive outcome of the earlier order remained unaffected.
Conclusion: No ground for recall was made out. The impugned order stood rectified only to the extent of the identified corrections, and the application was rejected in substance.