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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 (8) TMI 387 - SCH - Income Tax

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        SC upholds AO's jurisdiction under Section 147 for reopening assessments with prima facie satisfaction only The SC dismissed the special leave petition challenging the validity of reopening assessment under section 147. The court upheld the HC's decision that ...
                        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.

                              SC upholds AO's jurisdiction under Section 147 for reopening assessments with prima facie satisfaction only

                              The SC dismissed the special leave petition challenging the validity of reopening assessment under section 147. The court upheld the HC's decision that the AO had jurisdiction to initiate proceedings upon being satisfied that there were reasons to believe income had escaped assessment. The SC held that at the notice issuance stage under section 148, the AO need not conclusively determine escaped income but only have prima facie satisfaction. No interference was warranted with the HC's order affirming the continuation of reassessment proceedings.


                              The Supreme Court of India, through Hon'ble Justices J.B. Pardiwala and R. Mahadevan, after hearing the petitioner's counsel and reviewing the record, found "no good reason to interfere with the impugned order passed by the High Court." The Court granted condonation of delay and exemption application but ultimately dismissed the Special Leave Petition. All pending applications were disposed of accordingly.

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