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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 error apparent on the face of the record or any other ground sufficient to reopen the order dated 30.01.2024.
Analysis: Review jurisdiction under Section 114 of the Code of Civil Procedure, 1908 and Order 47 Rule 1 of the Code of Civil Procedure, 1908 is narrow and cannot be used as an appellate substitute. An order may be reviewed only on recognised grounds such as discovery of new and important matter, mistake, or error apparent on the face of the record. A mere erroneous view on facts or law, or an attempt to reargue the matter on merits, does not justify review. The grounds urged sought reconsideration of the revisional decision on merits and did not disclose any self-evident or manifest mistake.
Conclusion: The review petition was not maintainable on the grounds urged and was liable to be dismissed.