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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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2006 (7) TMI 743

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....d there is delay of about 224 days in filing the present appeal. Consequently, an application under Section 5 of the Limitation Act is also filed by the appellant praying for condonation of delay in filing the appeal. Along with the said application filed under Section 5, an affidavit of the previous counsel who represented the appellant is also annexed. The aforesaid application filed under Section 5 of the Limitation Act is strongly opposed by the respondent who had filed reply thereto refuting the statements made in the application. We have heard the learned counsel for the parties on the aforesaid application under Section 5 of the Limitation Act. The impugned order was passed by the learned Single Judge on 9th August, 2004. It is state....

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.... the memorandum of appeal was taken back by the counsel for the appellant for refiling. 3. On perusal of the records, we find that the aforesaid appeal which was returned under objections, was not refiled and in fact a fresh appeal came to be filed later on. No proper statement is forthcoming in the present appeal as to why a fresh appeal came to be filed and why the earlier appeal which was taken back could not have been refiled by the appellant. Negligence and inaction on the part of both, the counsel and the appellant is writ large on the face of the record. 4. Although, the statements made in the application are contained in about 16 paragraph, but the same are extremely vague and ambiguous. The explanation for the delay of 224 da....