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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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        Case ID :
        Income Tax

        The HC held that the procedure under Section 144C(1) is...

        Mandatory Draft Notice Under Section 144C(1) Required; AO's Non-Compliance Causes Jurisdictional Error and Quashes Assessments

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                          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.
                                The HC held that the procedure under Section 144C(1) is mandatory, requiring the assessing officer to send a draft of the proposed assessment order to the petitioner when a prejudicial variation is proposed. The AO's failure to comply was a fatal jurisdictional error. The Court rejected the AO's reliance on Circular No.5/2010, which incorrectly interpreted Section 144C(1), affirming that the Board has no authority to contravene statutory provisions. The petitioner's writ petitions were allowed, as remitting the matter for fresh assessment was impermissible due to the expiration of the limitation period under Section 153. Consequently, the impugned assessments were quashed, and no further proceedings could be initiated.
                                Note: It is a system-generated summary and is for quick reference only.
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