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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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1995 (9) TMI 382

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....property. And since property divides, the members of the family got to be litigating with each other. With all sincerity, and in putting an end to it, Janak Singh, Gurdial Singh, Jeevan Singh and Pritam Singh, executed a family settlement deed on 27.6.1930, which was registered in the Officer of the Sub-Registrar, Patiala. A broad feature of that settlement was that all the four recognised each other as co-sharers of the properties of Janak Singh under the settlement and it was contemplated that on the death of Janak Singh, his fourth share would also devolve on the remaining three co-sharers. Prima-facie, their aspirations embodied in paragraphs 13 and 14 thereof, disclose that alienation of property, during the life time of Janak Singh, w....

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....ned. They also tried to interpret paragraphs 13 and 14 of the settlement deed to be saying that the grand son of Janak Singh (Pritam Singh being the daughter's son of Janak Singh) could not be bound for ever to be not alienating his share of the properties to strangers. The trial court granted the prayer of the assignees. The appeal of Gurdial Singh and Jeevan Singh, plaintiffs (represented by their LRs), before the Additional District Judge failed on both counts and the High Court dismissed their revision petition in limine, which has given cause to them to appeal to this Court. We could have arrived at the conclusion, which we are about to, by treading on two different parts. One was the way in which the trial court and the Additio....

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....t order, the alienation/assignment was made. If we were to let it go as such, it would defeat the ends of justice and the prelavent public policy, When the Court intends a particular state of affairs to exist while it is in seizin of a lis, that state of affairs is not only required to be maintained, but it is presumed to exist till the Court orders otherwise. The Court, in these circumstances has the duty, as also the right, to treat the alienation/assignment as having not taken place at all for its purposes. Once that is so, Pritam Singh and his assignees, respondents herein, cannot claim to be impleaded as parties on the basis of assignment. Therefore, the assignees-respondents could not have been impleaded by the trial court as parties ....