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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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2025 (5) TMI 1634

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....JUSTICE B. V. NAGARATHNA HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH ORDER Delay condoned. 2. Application for oral hearing is rejected. 3. We also express our inability to agree with the observations made by three-Judge Bench of this Court in Union of India vs. M/s Ganpati Dealcom Pvt. Ltd. [R.P.(C) No.359 of 2023 in C.A. No.5783 of 2022] disposed of in 'paragraph 7' thereof which r....

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....f Code of Civil Procedure, 1908 (for short, "Code"). For ease of reference, the said provision is extracted as under: "1. Application for review of judgment.- (1) Any person considering himself aggrieved- (a) by a decree or Order from which an appeal is allowed, but from which no appeal has been preferred, (b) by a decree or Order from which no appeal is allowed, or ....

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....licant and the appellant, or when, being respondent, he can present to the Appellate Court the case on which he applies for the review. Explanation.- The fact that the decision on a question of law on which the judgment of the Court is based has been reversed or modified by the subsequent decision of a superior Court in any other case, shall not be a ground for the review of such judgment....