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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Court Rules Tax Filing Delay Not Criminal; Payment Made Before Proceedings. Offense u/s 276(c)(2) Dismissed.

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....Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid the entire tax amount on 18.03.2018 and the respondent had also acknowledged the same by the acknowledgment dated 24.03.2018. Therefore, the offence under Section 276 (c ) (2) of the Income Tax Act is not at all attracted as against the petitioner herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law. - HC....

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Court Rules Tax Filing Delay Not Criminal; Payment Made Before Proceedings. Offense u/s 276(c)(2) Dismissed.