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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, after substitution of a contributory for the original petitioner in a winding up petition, the substituted petitioner may file an amended fresh petition containing amplifications and deletions beyond the bare substitution of locus standi.
Analysis: Rule 11(ii) of the Rules and Orders of the High Court, Volume II contemplates that once substitution is allowed, the substituted person is to file a fresh petition with such amendments as he desires to incorporate. The language of the rule is wide and does not confine amendments to the mere recital of the substituted petitioner's locus standi. A substituted contributory may omit allegations personal to the original petitioner and may draw up the petition in his own manner, so long as the amended petition does not depart in substance from the grounds stated in the original petition. The Court found that the amendments in the present case were only a fuller amplification of the original allegations and did not introduce any essential new basis for winding up.
Conclusion: The preliminary objection failed and the amended petition could be proceeded with as filed.