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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 an appeal filed by the legal representative of a deceased proprietary concern against a penalty imposed on the proprietor was maintainable, and whether such penalty could be recovered from the legal representative.
Analysis: The penalty in question was treated as personal to the person on whom it was imposed. Since the proprietor had died before the appeal was filed, the proprietary concern stood dissolved and the appeal could not be maintained by the legal representative on behalf of the defunct concern. The cited decisions were followed for the proposition that penalty proceedings against a deceased person cannot be pursued against the legal representative in the same manner.
Conclusion: The appeal was held to be not maintainable and the penalty was not recoverable from the legal representative.