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AI Drafter ✕

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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        Income Tax

        2025 (7) TMI 1125 - SCH - Income Tax

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        Supreme Court dismisses delayed petition challenging quashed section 147 reassessment proceedings for non-genuine trading gains The SC dismissed a special leave petition challenging the HC's decision to quash reassessment proceedings under section 147. The assessee had allegedly ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Supreme Court dismisses delayed petition challenging quashed section 147 reassessment proceedings for non-genuine trading gains

                              The SC dismissed a special leave petition challenging the HC's decision to quash reassessment proceedings under section 147. The assessee had allegedly generated non-genuine gains through trading in Kusha Script on BSE. The HC found that the AO's reasons for reopening assessment lacked sufficient information beyond the general allegation. Crucially, even if the proposed addition were made, the income taxable under section 115JB would remain unchanged, rendering the reassessment proceedings futile. The SC upheld this finding but dismissed the petition solely on grounds of delay, noting 196 days' delay in filing without justifiable cause for condonation. The reassessment proceedings were effectively quashed as they would serve no fruitful purpose.


                              The Supreme Court, in a partial Court Working Days Bench comprising Hon'ble Justices Pamidighantam Sri Narasimha and R. Mahadevan, dismissed the special leave petition due to an inordinate delay of 196 days. The Court held that "there are no justifiable grounds for condoning the delay," thereby refusing to exercise its discretionary jurisdiction.

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