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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 review petition disclosed any ground under the Code of Civil Procedure, 1908 warranting recall or review of the writ order, particularly on the basis of error apparent on the face of the record.
Analysis: Review under Section 114 read with Order XLVII Rule 1 of the Code of Civil Procedure, 1908 is maintainable only when the applicant shows discovery of new and important matter, an error apparent on the face of the record, or other sufficient reason. The impugned writ order had been passed in the presence of counsel, no objection was raised at that stage, and the order being appealable, the Court found no basis to treat the matter as involving any apparent mistake warranting review. The plea that the writ matter was not covered by the earlier judgment did not establish a reviewable error.
Conclusion: No ground for review was made out and the review petition was dismissed.