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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 appeal against the order for public examination of directors under Section 196 of the Indian Companies Act is barred by limitation and when the period of limitation commenced.
Analysis: The order under Section 196 directing the public examination of the directors was made in December 1929 and communicated to the appellants before the end of 1930. An appeal lay against that order. Subsequent procedural orders refusing later applications did not themselves constitute fresh orders under Section 196 that would reset the period of limitation. The District Judge's later refusal of the appellants' application did not alter the date from which limitation ran because the substantive order attracting appealability had already been passed and communicated.
Conclusion: The appeal was barred by limitation and is dismissed; decision is therefore in favour of the Respondent.