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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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2004 (1) TMI 720

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....evious Counsel of the petitioner approached the appellate Court wrongly for the redressal of the grievance of the petitioner/applicant. 3. That though the appeal was filed in time but the same was filed in a wrong Court. 4. That delay in filing the present Revision Petition is not attributed to the petitioner/applicant but due to filing of the wrong appeal filed by the previous Counsel of the petitioner/applicant. 5. That the petitioner/applicant should not suffer for mistake of his Counsel and the petitioner should be heard on merit." 2. The Appeal appears to have been filed on 16.3.2000 and was dismissed on 9.5.2001. Section 6(3) of the Specific Relief Act is explicit in terms, and states that "No appeal shal....

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.... not diligent in pursuing his remedy and that he was aware that revision lies against the impugned judgment and decree but instead of pursuing the correct remedy of filing the revision petition had filed appeal which was dismissed as withdrawn by the Court of Additional District Judge, Delhi with liberty to take appropriate proceedings under the law. He has also contended that the petitioner has not taken any specific objection with regard to the maintainability of the suit under the Specific Relief Act. He has placed reliance on the provisions of Section 6(3) of the Specific Relief, 1963, which deals with suit by person dispossessed without his consent of immovable property. Sub-section (3) of Section 6 provides that no appeal shall lie fr....

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....petitioner has placed reliance on the supporting affidavit of the Counsel who filed the appeal in the Court of Additional District Judge, Delhi wherein it has been contended that the appeal was filed under bona fide belief as the same was maintainable and no sooner he realised his bona fide mistake, the said appeal was withdrawn from the Court of Additional District Judge, Delhi with liberty to take appropriate proceedings under the law." 5. The observations contained in Concord of India Insurance Co. Ltd. v. Smt. Nirmala Devi and Ors., do not apply to the facts of the present case since the Revisionist is not the State but a private individual. 6. It is a uniform practice that in the event that a particular Bench does not agree with ....