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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: (i) Whether the 100-point assessment, including participation of members of the Bar, interview or interaction, evaluation of judgments, publications, and the related scoring framework for designation of Senior Advocates should continue; (ii) whether applications for designation are permissible and whether individual Judges may recommend candidates; (iii) whether secret ballot is mandatory in the Full Court process and what minimum procedural safeguards must govern designation.
Issue (i): Whether the 100-point assessment, including participation of members of the Bar, interview or interaction, evaluation of judgments, publications, and the related scoring framework for designation of Senior Advocates should continue.
Analysis: The governing statutory test under Section 16(2) of the Advocates Act, 1961 is ability, standing at the Bar, or special knowledge or experience in law. The point-based framework treated years of practice, interview performance, reported and unreported judgments, pro bono work, domain expertise, and publications as quantified indicators, but experience showed that the system was highly subjective and did not adequately capture integrity, standing, or real professional merit. Participation of two senior members of the Bar in the actual decision-making process was held to be inconsistent with the statutory scheme, while the interview process was found to be an inadequate and undignified measure of assessing standing and suitability. The weight assigned to judgments and publications also placed excessive reliance on material that could not reliably reflect the candidate's own advocacy.
Conclusion: The 100-point assessment under paragraph 73.7, as amended, was held not to be implementable and was directed to be deleted.
Issue (ii): Whether applications for designation are permissible and whether individual Judges may recommend candidates.
Analysis: The statutory scheme does not contemplate a unilateral claim to designation, but designation can be considered only with the advocate's consent. The Court held that a formal application may continue as a practical method of conveying consent and furnishing relevant particulars. At the same time, the power under Section 16(2) vests in the Full Court, and the scheme does not permit individual Judges to recommend candidates for designation. The Full Court may, in an appropriate case, consider a deserving advocate even dehors an application, but the collective decision remains essential.
Conclusion: Applications for designation were upheld as permissible, while individual judicial recommendations were held impermissible.
Issue (iii): Whether secret ballot is mandatory in the Full Court process and what minimum procedural safeguards must govern designation.
Analysis: The Court held that designation decisions should, as far as possible, be by consensus in the Full Court. If consensus cannot be achieved, the decision must be by a democratic vote. Secret ballot was not made mandatory in every case and was left to the High Court's discretion depending on the circumstances. The Court also emphasised the need for proper Rules, a Permanent Secretariat, annual designation exercises, and a uniform process framed by the High Courts to ensure objectivity, transparency, and fair play.
Conclusion: Secret ballot was held to be discretionary, not mandatory, and the High Courts were directed to frame appropriate Rules within the stipulated time.
Final Conclusion: The designation regime was substantially restructured by removing the rigid point-based assessment, retaining the application route as consent, denying any role to individual judicial recommendations, and requiring the Full Court to act under revised rules with annual and transparent designation .
Ratio Decidendi: Designation of Senior Advocates under Section 16(2) must remain a Full Court function guided by objective statutory criteria, but a quantified interview-based points system that does not reliably reflect standing, ability, integrity, or special knowledge is impermissible, and procedural rules must be framed to secure transparency and fair play.