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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Petitioner's delay in filing tax return for AY 2022-23 due to accountant's illness condoned. Genuine hardship recognized.

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....The High Court rejected the application for condonation of delay u/s 119 (2) (b) in filing income tax returns u/s 139 (1) or 139 (4) for AY 2022-23. The petitioner's senior accountant's illness and subsequent resignation caused delay in finalizing accounts. The Board alleged willful negligence, but lacked evidence. The Court found the delay due to unforeseen events, condoned it u/s 119 (2) (b), and allowed filing within 15 days. The order was set aside due to genuine hardship, emphasizing a justice-oriented approach.....

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Petitioner's delay in filing tax return for AY 2022-23 due to accountant's illness condoned. Genuine hardship recognized.