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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 petitions disclosed any error apparent on the face of the record so as to warrant review under Order XLVII Rule 1 of the Supreme Court Rules 2013.
Analysis: The review jurisdiction is confined to cases where a patent and manifest error is shown on the face of the record. On perusal of the review petitions, no such error was found and no ground satisfying the threshold for review was established.
Conclusion: The review petitions did not meet the requirements for review and were liable to be dismissed.
Ratio Decidendi: Review under Order XLVII Rule 1 of the Supreme Court Rules 2013 lies only when an error apparent on the face of the record is demonstrated.