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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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legal fiction (deemed)

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....on is that "a position which otherwise would not obtain is deemed to obtain under the circumstances." In K Prabhakaran v. P Jayarajan- 2005 (1) TMI 674 - SUPREME COURT, Chief Justice R C Lahoti, speaking for the majority, observed that: "39. […] While pressing into service a legal fiction it should not be forgotten that legal fictions are created only for some definite purpose and the f....

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Full Text of the Document

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.... having due regard to the purpose for which the legal fiction is created. The consequences that follow the creation of the legal fiction "have got to be worked out to their logical extent." The court has to assume all the facts and consequences that are incidental or inevitable corollaries to giving effect to the fiction. In Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT], this Court created a ....

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