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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 a plaint filed by a company was validly signed by a person duly authorised by power of attorney, and whether Order VI, Rule 14 and Order XXIX, Rule 1 of the Code of Civil Procedure, 1908, should be read as permitting such signature.
Analysis: Order XXIX, Rule 1 is permissive and enables a corporation to have pleadings signed and verified by the persons named therein, but it does not exclude the operation of Order VI, Rule 14. The latter applies to a company as a party, and where a company cannot sign in its own name, the proviso allows signature by a person duly authorised to sign on its behalf. The provisions were therefore construed together so that a company may authorise a person to sign a plaint, and Order XXIX, Rule 1 does not operate as a mandatory restriction on that mode of signature.
Conclusion: The plaint was validly signed and the order taking it off the file was technically wrong.