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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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1985 (1) TMI 341

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....and altogether excluded Gattu Lal from any benefit in the partnership. Thereafter on July 13, 1944, Gattu Lal entered into what is described by the courts below as 'sub-partnership' with Thakur Gulab Singh, the son of Lallu Singh, aged about 19 or 20 years at that time. It is not disputed and indeed it cannot possibly be disputed that the arrangement was really with Thakur Lallu Singh, the father, but in the name of Thakur Gulab Singh, the son. This is obvious from a reading of the evidence of Gulab Singh himself. The deed of sub-partnership recited the circumstance that Gattu Lal had entered into a partnership with Jagdeo Singh for working the Hathibar forest to manufacture coal and that each of them had an eight annas share therei....

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.... settled mutually and if Gattu Lal was required to file a suit, Gulab Singh was to bear all the expenses which might have to be incurred. Thereafter the amount was to be adjusted half and half in the accounts. Notwithstanding the so-called sub-partnership, nothing further happened and Jagdeo Singh continued to work the forest and manufacture coal all by himself, to the total exclusion of Gattu Lal. Ultimately Gattu Lal was forced to file a suit for dissolution of partnership and rendition of accounts against Jagdeo Singh. A preliminary decree was passed on July 7, 1952. An appeal and second appeal by Jagdeo Singh were dismissed. A final decree for Rs. 3,63,836/- was passed by the Trial Court in favour of Gattu Lal. On appeal by Jagdeo Singh....

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....Singh in which Gattu Lal ultimately obtained a decree for Rs. two lakhs and eighty six thousand and odd Lallu Singh's son, Gulab Singh unabashedly and unashamedly filed the suit out of which the present appeal arises for a share of the amount which had been decreed in favour of Gattu Lal. The suit was resisted on various grounds and was ultimately dismissed by the trial court. On appeal by the respondent, the High Court decreed the suit on the basis of the alleged sub-partnership. It is not necessary for us to discuss the various questions which were canvassed before the trial court and the ; High Court. One of the grounds on which the suit was dismissed by the trial court was that whatever rights Gulab Singh had under the deed of sub-p....